“…t a swimming pool used in connection with the operation of a caravan park has been held to be plant, in Cooke (Inspector of Taxes) v Beach Station Caravans Ltd [1974] 1 WLR 1398, while conversely in Benson (Inspector of Taxes) v Yard Arm Club Ltd [1979] 1 WLR 347, a ship used as a floating restaurant, although a chattel, was held not t…”
“…the decision of Megarry J in Cooke v Beach Station Caravans Ltd [1974] 1 WLR 1398, 49 TC 514), holding that a swimming pool constructed at a caravan park was properly to be regarded as a single unit which qualified as plant.…”