Legislation: CAA 2001, s. 23 (list C, item 13)

Key case law:

Jarrold v John Good & Sons Ltd (1963) 40 TC 681

Lupton v Cadogan Gardens Developments Limited (1971) 47 TC 1

HMRC material:


Partitions will normally qualify as plant where they are moveable and where there is an intention to move them ‘in the course of the qualifying activity’. In the John Good case, it was held that partitions which met these criteria were apparatus with which the company carried on its trade.

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