Legislation: CAA 2001, s. 21 (list A, item 1), 23 (list C, item 7, note 4)

Key case law:

Dixon v Fitch’s Garage Ltd (1975) 50 TC 509

Hampton v Fortes Autogrill Ltd (1979) 53 TC 691

Cole Brothers Ltd v Phillips [1982] BTC 208

Thomas v Reynolds [1987] BTC 147

Wimpy International Ltd v Warland [1989] BTC 58

Associated Restaurants Ltd v Warland [1989] BTC 58

HMRC material: CA 22010 to 22070

Commentary

On the whole, ceilings have not fared well in claims that they should be treated as plant. See, for example, the mixed reactions in the Wimpy and Associated Restaurants cases.

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