Cases - Shove v Lingfield Park 1991 Ltd

Record details

Name
Shove v Lingfield Park 1991 Ltd
Date
(2003)
Citation
STC 1003
Legislation
Keywords
Capital allowances - machinery or plant - premises test - whether an artificial race track was plant - Capital Allowances Act 1990, s. 24
Summary

In this case, the Court of Appeal held that an artificial racetrack at Lingfield Park was not plant, because it was part of the premises, and as such, failed the premises test.