Legislation: none

Key case law:

Leeds Permanent Building Society v Proctor [1982] BTC 347

Wimpy International Ltd v Warland [1989] BTC 58

HMRC material:

Commentary

It has been held that decorative screens used for window displays qualify as plant. This was the decision in the Leeds Permanent Building Society case. The purpose of the screens was to attract the attention of passers-by. The screens were designed specially for the Building Society and, indeed, frequently for the actual branch in which they were situated.

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