Key legal issues
This document is only available with a paid isurv subscription.
The current state of the law on the meaning of 'plant' derives from the decision in the case of Wimpy International Ltd v Warland, and Associated Restaurants Ltd v Warland in the late 1980s. All subsequent cases have been decided using the same basic principles.
The tax tribunal decision in Urenco...
Explore the subscription options here to get full access to isurv, including downloads.
Try isurv for 1 month!
You can now get unlimited access to all isurv channels with our 1-month pass, available for only £39. To find out more, enquire with our team using our form.
Sign up for the isurv newsletter to receive a monthly round-up of the latest isurv updates.
For further support, please contact us by emailing isurv@rics.org or calling +44 (0) 247 686 8584