“…gh a chattel, was held not to be plant because it was the place in which the business was conducted: see Lord Lowry in IRC v Scottish & Newcastle Breweries Ltd [1982] 1 WLR 322 at 333.…”
“… reasoning and conclusions at [95] – [97].” Reference was made to the speech of Lord Lowry in Inland Revenue Commissioners v Scottish & Newcastle Breweries Ltd [1982] 1 WLR 322 (HL), where at 327 he recognised that a decision of the tribunal of fact in a case of the present type “is a decision on a question of fact and degree and cann…”
“…he public in a hotel or restaurant was a response to the decision of the House of Lords in Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd [1982] 1 WLR 322. That said, neither of the parties took us to any earlier case law dealing with items of expenditure similar to the components of the Scheme which might indica…”