Legislation: none

Key case law:

Brown v Burnley Football and Athletic Co. Limited (1980) 53 TC 357

HMRC material: CA 21230


The football world is fortunate in having received detailed guidance from HMRC on those items which are ‘likely to qualify’ as plant or machinery. This guidance was given in a letter to the Football League in January 1991. The letter contained an appendix listing the types of assets used by football clubs which would normally be considered to qualify as plant or machinery. The list, which is given at CA 21230, is reproduced at ¶235-680.

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