Legislation: CAA 2001, s. 21 (list A, item 1), 22 (list B, item 7) and 23 (list C, item 4, 7)

Key case law:

IR Commrs v Scottish & Newcastle Breweries Ltd [1982] BTC 187

Wimpy International Ltd v Warland [1989] BTC 58 (items 2, 4, 7, 8, 9)

Associated Restaurants Ltd v Warland [1989] BTC 58

Hunt v Henry Quick Ltd [1992] BTC 440

King v Bridisco Ltd [1992] BTC 440

McMillin [2011] TC 00943

HMRC material:


The extent to which flooring can qualify as plant is a significant issue for many businesses. Undoubtedly, there are grey areas here, but the amount of money involved can mean that expenditure on flooring merits serious consideration.

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