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 free!

You can get instant access to a free, 7-day trial of isurv simply by filling in the free trial form. Please note that the free trial includes full access to isurv with the exception of downloadable content which is only available with a paid subscription.

Sign up for the isurv newsletter, to receive a monthly round-up of the latest isurv updates.

For further questions, don't hesitate to call: +44(0)247 686 8555.