The Law Reports (Chancery Division)
[1977] Ch 359
[COURT OF APPEAL]
MUNBY
v.
FURLONG (INSPECTOR OF TAXES)
1977 Jan. 24,
25
Lord Denning M.R., Browne L.J. and Sir John Pennycuick
Revenue
— Income tax
— Capital allowances
— Machinery or plant
— Barrister's expenditure on law reports and textbooks
— Whether “plant” qualifying for capital allowance
—
Finance Act 1971 (c. 68), ss. 41 (1) (a), 47 (1)