Legislation: CAA 2001, s. 22 (list B, item 7), 23 (list C, item 28)

Key case law: Schofield v R & H Hall Ltd (1975) 49 TC 538; May [2019] TC 06928

HMRC material:

Commentary

This is an item where care is needed.

HMRC officers are instructed that they should ‘treat a grain silo as plant where, together with its attendant machinery, it performs a function in distributing the grain and is essentially a transit silo rather than a warehouse’. `

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