B1287 Was a potato store plant for capital allowances purposes?
Tolley CPD
Was a potato store plant for capital allowances purposes?
Robert Jamieson
Seminar
This Seminar is 26 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Case facts
- 3) The storage facility
- 4) What does the legislation say?
- 5) One other issue
- 6) What was the potato storage plant?
- 7) The Tribunal decision
- 8) Was it a silo?
- 9) Criticism of HMRC
- 10) Item 18 - the cold store