Talk 20: The definition of plant - first principles

In this video, capital allowances specialist Ray Chidell starts to consider the case law definition of plant.

Ray argues that in any circumstances where the meaning of plant is being considered, case law shows that the term has been given a very wide definition by the courts for well over a century. The definition may be very wide, but it is also remarkably difficult to pin down, and Ray goes on to show how the courts have repeatedly acknowledged that many items may in practice fall on either side of the line.

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Ray’s two capital allowances books are available at: http://www.claritaxbooks.com.

This talk was sponsored by Six Forward Capital Allowances.

© Claritax Books, 2015

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