| 单词 | machinery and plant |
| 释义 | machinery and plant In Yarmouth v France [1887] 19 QB 647 a claim was brought by a workman under the Employers’ Liability Act 1880 for damages for injuries sustained due to a defect in his employer’s plant, in that case a vicious horse. Lord Lindley ruled “in its ordinary sense [plant] includes whatever apparatus is used by a business man for carrying on his business—not his stock-in-trade, which he buys or makes for sale; but all goods and chattels, fixed or movable, live or dead, which he keeps for permanent employment in his business”. The horse was held to be plant (and, thus, a fixed asset of the business). “Machinery and plant” have been held to include railway locomotives and carriages (Caledonian Rly Co v Banks [1880] 1 TC 487), knives and lasts used in the manufacture of shoes (Hinton v Maden and Ireland Ltd [1959] UKHL TC 38), a swimming pool (Cooke v Beach Station Caravans Ltd [1974] 1 WLR 322 (HL)), decorative screens (Leeds Permanent Building Society v Procter [1982] 3 All ER 925), and a metal seagull sculpture and other items designed to create “ambience” (IRC v Scottish and Newcastle Breweries Ltd [1982] UKHL TC 55). In McVeigh (Inspector of Taxes) v Arthur Sanderson & Sons Ltd [1969] 2 All ER 771 Justice Cross (at 775) held that the intellectual storehouse of the trade or profession is a tangible fixed asset; hence, a barrister’s library of law books is plant (Munby v Furlong (Inspector of Taxes) [1977] Ch 359). |
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