Legislation: CAA 2001, s. 21 (list A, item 1), 22 (list B, item 4 (regarding gates on a dam or reservoir))

Key case law: Wimpy International Ltd v Warland [1989] BTC 58

HMRC material:

Commentary

Usually, a door will fail to qualify as plant. Doors are specifically within the statutory definition of ‘building’ and are thus excluded from qualifying as plant (CAA 2001, s. 21, list A, item 1).

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.