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United Kingdom House of Lords Decisions
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Cole Bros Ltd v Phillips (Inspector of Taxes) [1982] UKHL TC_55_188 (11 March 1982)
URL: http://www.bailii.org/uk/cases/UKHL/1982/TC_55_188.html
Cite as:
[1982] STC 307,
55 TC 188,
[1982] 2 All ER 247,
[1982] 1 WLR 1450,
[1982] UKHL TC_55_188,
[1982] WLR 1450
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Cole Bros Ltd v Phillips (Inspector of Taxes) [1982] UKHL TC_55_188 (11 March 1982)
Corporation tax - Capital allowances - Lighting and other apparatus installed in shop premises - Whether "plant" or "setting" within which merchandise was sold - Finance Act 1971, s 41.
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