n I refer to the article "It pays to under'
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stand your tax (11 )—Industrial building allowances" (CM October 22). What do you think of the following position?
am engaged in passenger transport and run a small fleet of buses. In 1971 I completed a garage at a cost of E1000 to dock and maintain my vehicles. As I see the problem in the light of the above mentioned article. I should qualify for tax relief; (a) because my building is used for the purposes of a transport dock, etc; (b) because consider I do not fall into the "two important sections" which enjoy no tax relief, in particular service garages.
A From the description you have given us
regarding your business and your new building there appears to be no doubt that you are entitled to claim industrial building allowances. The circumstances certainly seem to fit • the rules laid down in the Capital Allowances Act, S7 The fact that you have written to us suggests you are having difficulty in convincing your Inspector of Taxes that your claim is justified. If this is the case, we suggest that you should stick to your claim and not accept a refusal too readily.