Cases - Jarrold v John Good and Sons, Ltd

Record details

Name

Jarrold v John Good and Sons, Ltd

Date

(1962)

Citation

40 TC 681

Legislation

Income Tax Act 1952

Keywords

Capital allowances - plant and machinery - premises test - apparatus used for purpose of a business - whether moveable partitions were apparatus used for purpose of carrying on a business - Income Tax Act 1952, s. 280

Summary

In this case, moveable partitions were held to be plant. The partitions were part of the setting, but were not part of the premises in which the trade was carried on. The Commissioners found as a fact that as a matter of commercial necessity the partitions had to possess mobility and flexibility for the day-to-day running of the business. They were therefore apparatus with which the company carried on its business.