Maco Door and Window Hardware (UK) Ltd v Revenue and Customs Commissioners
House of Lords
“Expenditure on a warehouse which was used for storage of goods which the taxpayer was in the business of importing and selling was not expenditure on an industrial building so as to qualify under section 18 of the Capital Allowances Act 1990.”
The Times, 2nd September 2008
Source: www.timesonline.co.uk
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