Brown (H.M. Inspector of Taxes) v Burnley Football and Athletic Co. Ltd.(1) (1975-1981) 53 TC 357
HIGH COURT OF JUSTICE (CHANCERY DIVISION)–
28 AND 29 FEBRUARY AND 3 MARCH 1980
Corporation tax – Schedule D – Trade expenditure – Erection of new stand at a football ground – Whether a ‘repair’ chargeable to revenue – Income and Corporation Taxes Act 1970, s 130(d) and (g) – Whether expenditure on ‘plant’.
Late in 1974 the Club built a new stand for seated spectators on one side of its ground at Turf Moor. Towards the end of 1969 an old covered stand on that side of the ground had been demolished as unsafe and in 1972 the concrete terraces in front of the old stand had been removed to make space for the new stand.