Legislation: none

Key case law:

Yarmouth v France [1887] 4 TRL 1 (horse)

Derby (Earl) v Aylmer (1915) 6 TC 665 (stallion)

Abbott v Albion Greyhounds (Salford) Ltd (1945) 26 TC 390

Norman v Golder (1945) 26 TC 293

Cole Brothers Ltd v Phillips [1982] BTC 208

HMRC material: CA 21220


The legislation is silent on whether or not animals can qualify as plant. However, there is plenty of case law making it clear that they can. The Capital Allowances Manual confirms the position.

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