top stories

• A pub crawl around capital allowances
• [20/03/2012] The Upper Tribunal has recently issued its judgment in the case of J D Wetherspoon plc v The Commissioners for Her Majesty’s Revenue and Customs.
• Jarrold v John Good & Sons Ltd – CA 1962, 40 TC 681; [1963] 1 WLR 214; [1963] 1 All ER 141
• This case tests whether an expense can be classed as plant.
• J Lyons & Co v Attorney General – Ch D 1944, 170 LT 348; [1944] 1 All ER 477
• This case tests whether an expense can be classed as plant or machinery.
• Hampton v Fortes Autogrill Ltd – Ch D 1979, 53 TC 691; [1980] STC 80
• This case tests whether an expense can be classed as plant.
• Dixon v Fitch’s Garage Ltd – Ch D 1975, 50 TC 509; [1975] STC 480; [1976] 1 WLR 215; [1975]3 All ER 455
• This case tests whether an expense can be classed as plant.
• Law Shipping Co Ltd v CIR – CS 1923, 12 TC 621
• This case tests whether an expense is revenue or capital.
• Odeon Associated Theatres Ltd v Jones – CA 1971, 48 TC 257; [1973] Ch 288; [1971] 1 WLR 442; [1972] 1 All ER 681
• This case tests whether an expense is revenue or capital.
• O’Culachain v McMullan Brothers – HC(I) 1990, [1991] 1 IR 363
• This case tests whether an expense can be classed as plant.
• O’Grady v Bullcroft Main Collieries Ltd – KB 1932, 17 TC 93
• This case tests whether an expense is revenue or capital.
• Samuel Jones & Co (Devondale) Ltd v CIR – CS 1951, 32 TC 513
• This case tests whether an expense is revenue or capital.
• Schofield v R & H Hall Ltd – CA(NI) 1974, 49 TC 538; [1975] STC 353
• This case tests whether an expense can be classed as plant.
• Wimpy International Ltd v Warland; Associated Restaurants Ltd v Warland – CA 1988, 61 TC 51; [1989] STC 273
• This case tests whether an expense can be classed as plant.
• Yarmouth v France – CA 1887, 19 QBD 647
• This case tests whether an expense can be classed as plant.
• Cooke v Beach Station Caravans Ltd – Ch D 1974, 49 TC 514; [1974] STC 402; [1974] 1 WLR 1398; [1974] 3 All ER 159
• This case tests whether an expense can be classed as plant.
• Cole Brothers Ltd v Phillips – HL 1982, 55 TC 188; [1982] STC 307; [1982] 1 WLR 1450; [1982] 2 All ER 247
• This case tests whether an expense can be classed as plant.
• CIR v Scottish & Newcastle Breweries Ltd – HL 1982, 55 TC 252; [1982] STC 296; [1982] 1 WLR 322; [1982] 2 All ER 230
• This case tests whether an expense can be classed as plant.
• CIR v Barclay Curle & Co Ltd – HL 1969, 45 TC 221; [1969] 1 WLR 675; [1969] 1 All ER 732
• This case tests whether an expense can be classed as plant.
• Benson v Yard Arm Club Ltd – CA 1979, 53 TC 67; [1979] STC 266; [1979] 1 WLR 347; [1979] 2 All ER 336
• This case tests whether an expense can be classed as plant.
• Attwood v Anduff Car Wash Ltd, CA 1997, 69 TC 575; [1997] STC 1167.
• Plant and machinery; business use test vs. premises test

Back to top