Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial Advertise View virtual issue View online issue

Integral plant?

12 November 2008
Issue: 4184 / Categories: Forum & Feedback
What are the capital allowances that can be claimed on a commercial recycling and composting installation? Is the structure a piece of plant or is it simply the setting in which the business is carried on? Do the lists in CAA 2001 shed light on this or are the decisions in cases such as Scottish & Newcastle Breweries Ltd still relevant?

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon