Legislation: none

Key case law:

Cole Brothers Ltd v Phillips [1982] BTC 208

Salt v Golding (1996) Sp C 81

HMRC material:

CA 21200–21230

Press Release 15 March 1984

Commentary

As long as they are used for the purposes of a qualifying activity, televisions and videos should normally qualify without problem as plant and machinery. In the Salt v Golding Special Commissioners case, it had been accepted that they would so qualify but the appellant was (unsuccessfully) claiming scientific research allowances on them so as to obtain a faster rate of tax relief.

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