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:

Commentary

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.

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.