Court of Appeal hands down judgment in the latest case on capital allowances

Jonathan Peacock 11 New Square

The Court of Appeal has held that whether something is plant as a matter of law is an evaluative question of “fact and degree”, and that there was no error in the UT’s decision that the gas cavities concerned here were “more appropriately” seen as not being plant.


Jonathan Peacock QC and Sarah Black acted for the Appellant.

The decision can be found here.