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.