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INTERNATIONAL U.K. House of Lords

Ben-Odeco v Powlson [1978] UKHL TC_52_459 (27 July 1978)

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Ben-Odeco v Powlson [1978] UKHL TC_52_459 (27 July 1978)

Corporation tax – Capital allowances – Machinery and plant – First year allowances – Oil rig – Whether commitment fees and interest on loans form part of expenditure on the provision of machinery or plant – Finance Act 1971 (c 68), s 41(1).
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Source: https://www.bailii.org/

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