Decor is not plant
Decor is not plant
- 1987
- Times 30/11/87 p35 .
It was held in Wimpy International Ltd v Warland (Inspector of Taxes) ; Associated Restaurants Ltd v Same, ChD 23 November 1987, that internal decorations installed in a restaurant were not " plant " and expenditure on them did not qualify for capital allowances under the Finance Act 1971 s41(1) .
It was held in Wimpy International Ltd v Warland (Inspector of Taxes) ; Associated Restaurants Ltd v Same, ChD 23 November 1987, that internal decorations installed in a restaurant were not " plant " and expenditure on them did not qualify for capital allowances under the Finance Act 1971 s41(1) .