Jarrold v John Good & Sons Ltd

CA 1962, 40 TC 681; [1963] 1 WLR 214; [1963] 1 ALL ER 141

A company used moveable partitioning in its offices that could be fixed to the floor and ceiling. The partitioning could be repositioned by ordinary maintenance staff and could be used in other similar buildings. The partitioning was found to be plant and therefore qualified for capital allowances.