Benson v Yard Arm Club Ltd

CA 1979, 53 TC 67; [1979] STC 266; [1979] 1 WLR 347; [1979] 2 ALL ER 336

A restaurant business purchased an old ship and barge to be used as a restaurant.  It was argued, the ship was an apparatus that would move with the tides and waves, thus creating a unique atmosphere.  It was decided that this was not plant and not an apparatus used to carry out the business.