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United Kingdom House of Lords Decisions
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Ben-Odeco v Powlson [1978] UKHL TC_52_459 (27 July 1978)
URL: http://www.bailii.org/uk/cases/UKHL/1978/TC_52_459.html
Cite as:
[1978] STC 460,
52 TC 459,
[1978] 1 WLR 1093,
[1978] 2 All ER 1111,
[1978] UKHL TC_52_459,
[1978] TR 359,
[1978] WLR 1093
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Ben-Odeco v Powlson [1978] UKHL TC_52_459 (27 July 1978)
Corporation tax - Capital allowances - Machinery and plant - First year allowances - Oil rig - Whether commitment fees and interest on loans form part of expenditure on the provision of machinery or plant - Finance Act 1971 (c 68), s 41(1).
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