There have been a few cases in which a structure was found to be plant in common law:

In CIR v Barclay Curle and Co Ltd 45TC221 a dry dock was found to be plant.

In Cooke v Beach Station Caravans Ltd 49TC514 a swimming pool was found to be plant. CA22060

In Schofield v R & H Hall Ltd 49TC538 a silo for temporary storage was found to be plant.

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