Cooke v Beach Station Caravans Ltd – Ch D 1974, 49 TC 514; [1974] STC 402; [1974] 1 WLR 1398; [1974] 3 All ER 159

A caravan park operator and owner constructed a swimming pool.  The costs included, excavation, pool construction, plumbing, terracing and systems of filtering, chlorination and heating.  It was decided that the whole cost was to be treated as plant.  The pool was used in the trade and performed the function of providing safe swimming facilities to visitors.