ACCA produce articles on historical tax cases. This page contains links to our articles on the subject of capital allowances. Follow the links to the full articles.
- Attwood v Anduff Car Wash Ltd, CA 1997, 69 TC 575; [1997] STC 1167.....[whether car wash enclosures constitute plant]
- Benson v Yard Arm Club Ltd – CA 1979, 53 TC 67; [1979] STC 266; [1979] 1 WLR 347; [1979] 2 All ER 336.....[whether a ship used as a restaurant contitutes plant]
- CIR v Barclay Curle & Co Ltd – HL 1969, 45 TC 221; [1969] 1 WLR 675; [1969] 1 All ER 732.....[whether an entire dry dock consitutes plant]
- Cole Brothers Ltd v Phillips – HL 1982, 55 TC 188; [1982] STC 307; [1982] 1 WLR 1450; [1982] 2 All ER 247.....[whether an entire electrical system constitutes plant]
- Cooke v Beach Station Caravans Ltd – Ch D 1974, 49 TC 514; [1974] STC 402; [1974] 1 WLR 1398; [1974] 3 All ER 159.....[whether a swimming pool at a caravan park constitutes plant]
- Dixon v Fitch’s Garage Ltd – Ch D 1975, 50 TC 509; [1975] STC 480; [1976] 1 WLR 215; [1975]3 All ER 455.....[whether a petrol station camopy constitutes plant]
- Hampton v Fortes Autogrill Ltd – Ch D 1979, 53 TC 691; [1980] STC 80.....[whether a false ceiling constitutes plant]
- Jarrold v John Good & Sons Ltd – CA 1962, 40 TC 681; [1963] 1 WLR 214; [1963] 1 All ER 141.....[whether moveable partitioning constitutes plant]
- Schofield v R & H Hall Ltd – CA(NI) 1974, 49 TC 538; [1975] STC 353.....[whether dockside concrete grain silos comstitute plant]
- Scottish and Newcastle case.....[decor and ambience; plant and machinery]
- Yarmouth v France – CA 1887, 19 QBD 647.....[old case establishig the pronciples of plant and machinery; in this case, a horse]
