Wimpy International Ltd v Warland; Associated Restaurants Ltd v Warland – CA 1988, 61 TC 51; [1989] STC 273

Two companies incurred costs in modernising their restaurants. The costs includes movable items such as pictures and fixed items such as ceilings. It was argued that the whole expense was incurred to create a particular ambience and therefore to further the assist the business. It was decided that the moveable items qualified and plant and the fixed items did not.