HL 1982, 55 TC 188;  STC 307;  1 WLR 1450;  2 All ER 247
A retailer installed electrical systems into a new retail store. The store owners tried to claim the electrical installation was a single item and it was plant. The installation consisted of heating, ventilation, fire alarms, clocks, transformers, main switchboard etc. It was decided that individual components should be taken into account when considering the correct treatment. Some parts were classed as plant (transformers) and some part were not plant (lights, main switchboard).
Please note that Finance Act 2008 introduced the Integral Features Regime, most of the items included in the case will now fall within this new regime.