Munby v Furlong

Subject Matter

REVENUE — Income tax — Capital allowances — Machinery and plant — Barrister's expenditure on law reports and textbooks — Whether “plant” qualifying for capital allowance — Finance Act 1971, ss 41 (1) (a), 47 (1)

[1977] Ch 359; [1976] 1 WLR 410; [1977] 3 WLR 270

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