Legislation: CAA 2001, s. 21 (List A, item 1), 23 (List C, items 3 (formerly), 7, and note 4)

Cases: Dixon (HMIT) v Fitch’s Garage Ltd (1975) 50 TC 509; Hampton (HMIT) v Fortes Autogrill Ltd (1979) 53 TC 690; Cole Brothers Ltd v Phillips (HMIT) [1982] BTC 208; Thomas (HMIT) v Reynolds [1987] BTC 147; Wimpy International Ltd v Warland (HMIT) [1989] BTC 58; Associated Restaurants Ltd v Warland (HMIT) [1989] BTC 58

HMRC material: CA22010, 22080


On the whole, ceilings have not fared well in claims that they should be treated as plant. See, for example, the mixed reactions in the Wimpy and Associated Restaurants cases.

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