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

Key case law:

Cole Brothers Ltd v Phillips [1982] BTC 208

McMillin [2011] TC 00943

HMRC material:

Commentary

Normally, windows do not qualify as plant. This is because they are included in the expression ‘building’, per CAA 2001, s. 21 (list A, item 1).

Window panels, lighting and sockets were allowed by the Special Commissioners in the Cole Brothers case and the Crown did not appeal against the treatment of those items.

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