Grease Separators, Goods Lifts & More: Relief for Plant and Equipment under the Extended Trade Tax Reduction?

The extended trade tax reduction is of significant importance to many real estate companies. A recurring issue in this context is the permissibility of ancillary activities, particularly the co-leasing of plant and equipment. In the past, grease separators, goods lifts and similar items were treated with caution for this reason. However, in light of recent rulings, these may now be viewed in a more favorable light.