An Unsuccessful Case about Brockhouse (Mr. PD, Mrs. J & LD) v HM Revenue & Customs Commissioners (2011). The taxpayers run a business and they are provide and sell the fish, aquariums, ponds and associated products to the customers. They also have a part of the place are composed a field with a storage lake. In the tax year on April 2007, they had spent about £81,000 on over 2,000 metres of galvanised the fence around the field periphery. However, the taxpayers claimed capital allowances that the fence was plant because they said it was an installation to improve their
