| Source: | All England Reporter |
| Publisher Citation: | [2003] All ER (D) 197 (Jul) |
| Neutral Citation: | [2003] EWHC 1684 (Ch) |
| Court: | Chancery Division |
| Judge: | Hart J |
| Representation | Timothy Brennan QC (instructed by the Solicitor of Inland Revenue) for the appellant. |
| David Milne QC and Elizabeth Wilson (instructed by Nicholson Graham & Jones) for the respondent. | |
| Judgment Dates: | 11 July 2003 |
Catchwords
Corporation tax - Capital allowances - Machinery or plant - Artificial all weather race track - Premises test - s 24.
The Case
The court reversed the decision of the General Commissioners that the all weather race track at Lingfield Park had retained a separate identity from the grass race track and buildings at Lingfield Park, that it functioned as plant and not as part of the premises, and therefore qualified as plant for the purposes of the .
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