“…Another influential case exploring the distinction between plant and premises was Carr (Inspector of Taxes) v Sayer [1992] STC 396, (1992) 65 TC 15, which concerned expenditure incurred on the construction of specialised quarantine kennels for cats and dogs brought into the UK. In his judgment, Sir Donald …”
“…ancellor in the predecessor legislation then in force was that plant “does not convey a meaning wide enough to include buildings in general”. He also observed (65 TC 15, at 23) that:…”