[CA21130] Plant and Machinery Allowances (PMA): meaning of plant and machinery: décor
C.I.R. v Scottish & Newcastle Breweries Ltd. 55TC252 also involved the setting in which a trade was carried on. The company spent money on light fittings and wiring, and decorative items such as wall plaques, tapestries, murals, prints and sculptures. It claimed plant or machinery allowances. The Inspector refused the claim and the company appealed to the Special Commissioners.