The Weekly Law Reports
[1976] 1 WLR 410
[CHANCERY DIVISION]
MUNBY
v.
FURLONG (INSPECTOR OF TAXES)
1975 Nov. 10,
11,
12;
Dec. 19
Dec. 19
Fox J.
Revenue
— Income tax
— Machinery or plant
— Plant
— Expenditure by barrister on legal books and law reports
— Whether books “plant” qualifying for capital allowance
—
Finance Act 1971 (c. 68), ss. 41 (1) (a), 47