[2019] UKFTT 0032 (TC)

Judge Christopher Staker, Mr William Haarer

Decision released 10 January 2019

Income tax – Capital allowances – Facility for drying, conditioning and storage of grain – Whether a ‘silo provided for temporary storage’ (CAA 2001, s. 23 List C) – Whether ‘plant or machinery’ (CAA 2001, s. 11(4)(a)) – Appeal allowed.

  The First-tier Tribunal (FTT) decided that a facility qualified for plant and machinery allowances on the basis that the facility as a whole was plant and machinery and fell within the exclusion for silos provided for temporary storage in List C.

Summary

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