A warehouse to store potatoes for the manufacture of crisps was plant for capital allowances purposes, as well as constituting a silo for temporary storage and a cold store.
Summary
A warehouse to store potatoes for the manufacture of crisps was plant for capital allowances purposes, as well as constituting a silo for temporary storage and a cold store.
Background
The appellant company was involved in the specialist activity of growing crisping potatoes, which were sold to crisp manufacturers. In its accounting period ended 31 March 2015, the appellant incurred capital expenditure of £319,483 on the construction of a warehouse designed and operated as a potato storage facility.
Crisp manufacturers require a constant supply throughout the year; it was 
