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30 March 2006 / Richard Curtis
Issue: 4051 / Categories: Comment & Analysis , Companies
RICHARD CURTIS reviews a recent Special Commissioner's decision on industrial buildings allowances.

MACO DOOR & WINDOW Hardware (UK) Limited ('Maco') imported door and window fittings into the UK from its Austrian parent company. These products were mostly sold to wholesalers in the UK who then sold them on to window and door manufacturers. Standard products for the UK differed in design from European products which the Austrian company was mainly producing. Consequently the parent company found it uneconomic to produce small quantities for the UK as this required retooling their machines and as a result minimum orders had to be made by Maco to make it worthwhile for the parent to reconfigure machines for the UK production run. Because this was only done for minimum orders the standard delivery time to the UK was six weeks.
Maco's customers did not wish to hold large stocks of the fittings themselves so Maco stored large amounts of reserve...

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