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

Cases: IR Commrs v Scottish & Newcastle Breweries Ltd [1982] BTC 187; Wimpy International Ltd v Warland (HMIT) [1989] BTC 58; J D Wetherspoon plc v R & C Commrs (2007) Sp C 657; J D Wetherspoon plc [2010] TC 00312; J D Wetherspoon plc v R & C Commrs [2012] BTC 1,578

HMRC material: CA21140


The treatment of wall panelling is a difficult area with seemingly contradictory case law.

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