Legislation: CAA 2001, s. 23 (list C, item 4 and 28)

Key case law:

Wimpy International Ltd v Warland [1989] BTC 58 (item 16)

Hunt v Henry Quick Ltd [1992] BTC 440

King v Bridisco Ltd [1992] BTC 440

HMRC material: CA 22030


Storage equipment is specifically exempted from the provisions of CAA 2001, s. 21 and 22 (list C, item 4).

As such, it is to be considered on the basis of ordinary principles and case law decisions. In the Wimpy case, built-in storage units and dispensers were considered by the HMRC to be plant if they constituted equipment used for the purposes of the trade. Such equipment will normally qualify as plant.

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