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United Kingdom House of Lords Decisions
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Inland Revenue Commissioners v Scottish & Newcastle Breweries Ltd [1982] UKHL TC_55_252 (04 March 1982)
URL: http://www.bailii.org/uk/cases/UKHL/1982/TC_55_252.html
Cite as:
[1982] 2 All ER 230,
55 TC 252,
1982 SLT 407,
[1982] STC 296,
[1982] UKHL TC_55_252,
[1982] 1 WLR 322,
[1982] WLR 322,
1982 SC (HL) 133,
[1980] TR 421
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Inland Revenue Commissioners v Scottish & Newcastle Breweries Ltd [1982] UKHL TC_55_252 (04 March 1982)
Corporation tax - Capital allowances - Plant - Expenditure on electric fittings, wall decor and metal sculptures in hotels and licensed premises - Whether expenditure on the provision of plant - Finance Act 1971, ss 41 and 42.
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