Legislation: CAA 2001, s. 21 (list A, item 1)

Key case law: Cole Brothers Ltd v Phillips [1982] BTC 208

HMRC material: none

Commentary

Shutters do not generally qualify as plant, because of item 1 of list A.

This would appear to apply even where shutters are added to an existing building for the specific purposes of the 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.