Capital Allowance: Are Sanitary and Pipeline Fittings a Plant?
C.I.T. Andhra Pradesh (the appellant) v M/S Taj Mahal Hotel, Secunderabad 12 August 1971 The respondent, who is the assessee, is a registered company running a hotel in Secunderabad with branches at Sultan Bazar and King Kothi in Hyderabad. During the previous year ending 30th September 1959, relating to the assessment year 1960-61, the assessee […]
Capital Allowance: Is Ceilings a Plant?
Normally suspended ceilings and acoustic tiles are not plant. In Hampton v Fortes Autogrill Ltd, the company claimed capital allowances on false ceilings in a restaurant. The claim was rejected. The ceilings’ only function was to conceal service pipes, wiring etc. They were not apparatus with which the company carried on its trade of running […]
Capital Allowance: When a setting is Plant – Moveable Partitions
Generally, an asset that is part of the setting is not a plant. But, there have been a few instances in which assets that are a part of the setting but are not a part of the business premises have been determined to be a plant because they were also an apparatus that was used […]
Capital Allowance: Is Lamps a Plant?
J Lyons and Co. LtdvAttorney-General Supreme Court1994 A company tried to treat lighting in a tea shop as a plant. As mentioned in Yarmouth v France– the beginnings of a definition above, the earliest definition of the plant came from a case that had nothing to do with tax. Given the significance that the term […]
Capital Allowance: Is Book a Plant?
Daphne v Shaw (HMIT) 11 TC 256 England & Wales 9 November 1926 The Appellant, a solicitor, claimed a deduction under Rules 6 and 7 of the Rules applicable to Cases I and II of Schedule D regarding wear and tear and obsolescence of books forming part of his law library. Held that the books […]
