Legislation: CAA 2001, s. 23 (list C, item 4, 18)

Key case law:

JRO Griffiths Ltd [2021] TC 08203; regarding IBAs, see Ellerker v Union Cold Storage Co. Ltd (1938) 22 TC 195 and Bestway (Holdings) Ltd v David Alexander Luff [1998] BTC 69)

HMRC material:

Commentary

Cold rooms and cold stores each receive a separate mention in CAA 2001, s. 23. List C provides specifically that a cold room and a cold store are unaffected by the provisions of CAA 2001, s. 21 and 22. As such, they are to be considered on ordinary case-law principles. It follows from the above that there is nothing in the legislation to prevent cold rooms or cold stores from qualifying as plant.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.