Hampton v Fortes Autogrill Ltd

JurisdictionEngland & Wales
Date1979
CourtChancery Division
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17 cases
  • Bradley (HM Inspector of Taxes) v London Electricity Plc (No. 2)
    • United Kingdom
    • Chancery Division
    • 24 July 1996
    ...International Ltd (1990) 3 NZLR 27. Cooke (HMIT) v Beach Station Caravans Ltd (1974) 49 TC 514. Hampton (HMIT) v Fortes Autogrill Ltd (1979) 53 TC 691. IR Commrs v Scottish & Newcastle Breweries LtdTAXTAX (1982) 55 TC 252; [1982] BTC 187.Jarrold (HMIT) v John Good & Sons Ltd (1962) 40 TC 68......
  • Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
    • United Kingdom
    • House of Lords
    • 4 March 1982
    ...cases. A false ceiling designed to hide unsightly pipes is not plant, though the pipes themselves may be (Hampton v. Fortes Autogrill [1980] S.T.C. 80): is a tapestry hung on an unsightly wall any different from a painted mural? And does it make a difference whether there was a damp patch u......
  • The Executors of Lord Howard of Henderskelfe (dec) v HM Revenue & Customs FTC/02/2012
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 11 March 2013
    ...cases. A false ceiling designed to hide unsightly pipes is not plant, though the pipes themselves may be (Hampton v Fortes Autogrill Ltd [1980] STC 80). Is a tapestry hung on an unsightly wall any different from a painted mural? And does it Page 12 Lord Howard’s Executors v HMRC make a diff......
  • Cole Bros. Ltd v Phillips
    • United Kingdom
    • House of Lords
    • 11 March 1982
    ...353) where grain silos were also so held. In the same line as the St. John's School case were the so called "false" ceilings in Hampton v. Fortes Autogrill Ltd. [1981] STC 80 which were held not to be plant, whereas the fittings or apparatus they concealed were plant. If Dixon v. Fitch's Ga......
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