CA21160 - PMA: Meaning of plant & machinery: Entity or piecemeal approach

You sometimes have to decide whether something like an electrical system should be looked at as a whole (the entity approach) or whether you should look at the individual parts of the system separately (the piecemeal approach). Usually you should adopt the piecemeal approach. In the case of Attwood v Anduff car wash 69TC575, the taxpayer wanted to adopt an entity approach and claimed that the whole site was a single item of plant. The Special Commissioners accepted this but the High Court and the Court of Appeal found that the piecemeal approach should be adopted.