A warehouse used to store goods, which the taxpayer imported and exported, was not an industrial building. Maco Door & Window Hardware (UK) Ltd v Revenue and Customs Commissioners 2008 STC 2594
Capital allowances could be claimed in respect of a building which was used for the trade “hotel-keeping”. Kevin McGarry (Inspector of Taxes) v Harding (Lord Edward St.) Properties Ltd 2004 IEHC 131
In Girobank plc v Clarke (HM Inspector of Taxes) 1998 STC 182 an office was held to be the place where the management or administration of an enterprise is carried on. Therefore a data processing center was not an industrial building.
Activities carried out in a wholesale building were not a significant, separate, and identifiable activity, of the trade and therefore the building did not qualify as an industrial building. Bestway (Holdings) Ltd v Luff (HM Inspector of Taxes) 1998 STC 357
A warehouse used for the purpose of storing goods exclusively for delivery did not qualify as an industrial building. Sarsfield (HM Inspector of Taxes) v Dixons Group plc and related appeals 1998 STC 938
Transit sheds, used by a company carrying on a dock undertaking, to store goods under bond while they were being cleared by customs, were held to be industrial buildings. Patrick Monahan (Drogheda) Limited v O’Connaill (Inspector of Taxes) 1987 III ITR 661
An administrative center, separate from the main factory premises, qualified as an industrial building where the center was used to store a computer integral to the manufacturing operations. O’Conaill (Inspector of Taxes) v Waterford Glass 1983 III ITR 65
Buildings used to service and repair plant were not industrial buildings. Vibroplant v Holland (H. M. Inspector of Taxes) 1981 54 TC 548
