Source: All England Reporter
Publisher Citation: [2007] All ER (D) 183 (Jun)
Neutral Citation: [2007] EWCA Civ 545
Court: Court of Appeal, Civil Division
Judge:

Carnwath, Hallett and Lawrence Collins LJJ

Representation Timothy Brennan QC (instructed by the Solicitor for Revenue and Customs) for the commissioners.
  Giles Goodfellow QC and James Rivett (instructed by Gregory Rowcliffe Milners) for the taxpayer.
Judgment Dates: 19 June 2007

Catchwords

Capital allowances - Industrial building or structure - Warehouse - Taxpayer using warehouse for storage of products used in the manufacture of other goods and materials - Whether taxpayer using warehouse 'for the purposes of a trade which consists in the storage of qualifying goods - , s 18(1)(f)(i), (2).

The Case

Capital allowances Industrial building or structure. Capital allowances Industrial building or structure. The expression 'a part of a trade which consists in the storage (of qualifying goods)' in s18 of the should be interpreted in accordance with its ordinary meaning. There had to be a 'sufficient distinction' between the relevant activity and other aspects of the trade to enable one to say that the activity was one part of the trade.

Practice Areas

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