Cir v Scottish & Newcastle Breweries Ltd

This case tested whether an expense can be classified as plant

HL 1982, 55 TC 252; [1982] STC 296; [1982] 1 WLR 322; [1982] 2 ALL ER 230

A hotel operator purchased electrical lights, various decorations and murals, including pictures, sculptures, wall plaques and tapestries.

The decorations and lighting were chosen to create a specific atmosphere and, therefore, the design performed a function of the business.

The whole expenditure was treated as an expense on plant and qualified for capital allowances.

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