Legislation: CAA 2001, s. 21–25, 33A

Cases: Yarmouth v France [1887] 4 TRL 1; J. Lyons & Co Ltd v Attorney General [1944] 170 LT 348; Jarrold (HMIT) v John Good & Sons Ltd (1963) 40 TC 681; Leeds Permanent Building Society v Proctor (HMIT) [1982] BTC 347; Wimpy International Ltd v Warland (HMIT) [1989] BTC 58; Carr (HMIT) v Sayer [1992] BTC 286; SSE Generation Ltd [2018] TC 06618; May [2019] TC 06928

HMRC material: numerous, but see especially: CA21140, 22010ff.


The question of whether a building, or part of a building, qualifies as plant is now determined by CAA 2001, s. 21ff. The legislation was introduced (in its earlier form) in the early 1990s.

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