HL 1979 53 TC 92  STC 393  1 WLR 683  2 ALL ER 801
A company operating leased motorway service area, where the lease was calculated by reference to gross takings including tobacco duty. The lease had more than 40 years to run. A payment of £122,220 was made to the landlord to exclude the duty from the calculation of future rent. The payment was decided to be capital as it made the lease, an identifiable capital assets, more advantageous.