Wimpy International Ltd. v Warland (H.M. Inspector of Taxes); Associated Restaurants Ltd. v Warland (H.M. Inspector of Taxes).  BTC 58
Court of Appeal.
Fox, Lloyd and Glidewell L.JJ.
Judgment delivered 7 December 1988.
Capital allowances – First-year allowance – Plant – Expenditure on the provision of machinery or plant – Fixtures such as wall and floor tiles, raised floors, staircases, shop fronts, etc. in restaurants designed to attract customers and create a particular atmosphere – Whether plant – Finance Act 1971, sec. 41(1).