Legislation: CAA 2001, s. 21–23

Key case law:

Cardiff Rating Authority v Guest Keen Baldwin’s Iron & Steel Co. Ltd (1949) 1 KB 385

Dixon v Fitch’s Garage Ltd (1975) 50 TC 509

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

HMRC material: none

Commentary

There is authority from a non-tax case to treat a windmill as a structure. In Cardiff Rating Authority v Guest Keen Baldwin’s Iron & Steel Co., Lord Denning defined a structure as:

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