CHAPTER 31.6 – NOTES TO PART 4 – REALISING PLANT AND MACHINERY; FIXTURES AND FITTINGS; GOODS ON HIRE                  

1. Wimpy International v Warland, Associated Restaurants Ltd v Warland [1989] STC 273

2. Yarmouth v France (1887) LR 19 QBD 647

3. Benson (Inspector of Taxes) v Yard Arm Club Ltd [1979] 1 WLR 347

4. J Lyons & Co Ltd v Attorney General [1944] Ch 281

5. Inland Revenue Commissioners v Scottish and Newcastle Breweries Ltd [1982] 1 WLR 322

6. Elitestone Ltd v Morris and another [1997] 1 WLR 687

7. Botham v TSB Bank plc (1997) 73 P&CR D1

8. Simmons v Midford [1969] 2 Ch 415

9. Ellis v Glover and Hobson Ltd [1908] 1 KB 388 CA

10. Law of Property Act 1925 section 62(1)

11. Law of Property Act 1925 section 205(1)

12. Botham v TSB Bank plc (1997) 73 P&CR D1

13. Leschallas v Woolf [1908] 1 Ch 641

14. Bishop v Elliott (1855) 156 ER 766

15. Climie v Wood (1869) LR 4 Exch 328

16. Spyer v Phillipson [1931] 2 Ch 183