Cases - Leeds Permanent Building Society v Proctor

Record details

Name

Leeds Permanent Building Society v Proctor

Date

[1982]

Citation

3 AII ER 925

Legislation

Finance Act 1971

Keywords

Capital allowances - plant and machinery - apparatus used for purpose of a business - whether decorative screens used for window displays were plant - Finance Act 1971, s. 41

Summary

In this case, the Society claimed that decorative screens used for window displays were plant. The Commissioners found that the purpose of the screens was to attract the attention of passers-by and so bring business to the Society. The High Court held that the window screens were part of the shop furniture with which the trade of the society was carried on in the branch office concerned. The screens were not capable of use without considerable modification for any business but that of the Leeds Permanent Building Society, and indeed some were of such a character that they were really only of use in a particular branch. They were removed by the Society when it left a branch office and were designed specifically for the Society's business.