Legislation: none

Key case law:

Munby v Furlong (1977) 50 TC 491

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

IR Commrs v Scottish & Newcastle Breweries Ltd [1982] BTC 187

Wimpy International Ltd v Warland [1989] BTC 58

HMRC material:


Chairs or other forms of seating will normally qualify as plant without any problem. In the Wimpy case, for example, the Commissioners said that the chairs were amongst the items which plainly formed part of the plant. Similarly, in the Munby v Furlong case, a dentist’s chair was referred to in passing as an example of an item obviously qualifying as plant.

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