J Lyons & Co v Attorney General

Ch D 1944, 170 LT 348; [1944] 1 All ER 477

A company tried to treat lighting in a tea shop as plant. It was held that the lighting was part of the general setting of the business and was therefore not plant or machinery.

Please note that Finance Act 2008 introduced the Integral features regime, most of the items included in the case will now fall within this new regime.