Plant and Machinery Allowances (PMA): meaning of plant and machinery [CA21000]

Contents:

[CA21010] Plant and Machinery Allowances (PMA): meaning of plant and machinery: general approach to claims
[CA21100] Plant and Machinery Allowances (PMA): meaning of plant and machinery: development of case law
[CA21110] Plant and Machinery Allowances (PMA): meaning of plant and machinery: setting
[CA21120] Plant and Machinery Allowances (PMA): meaning of plant and machinery: when setting is plant
[CA21130] Plant and Machinery Allowances (PMA): meaning of plant and machinery: décor
[CA21135] Plant and Machinery Allowances (PMA): meaning of plant and machinery: whether an asset is plant is a question of fact
[CA21140] Plant and Machinery Allowances (PMA): meaning of plant and machinery: Wimpy – the current state of the law on the meaning of plant
[CA21150] Plant and Machinery Allowances (PMA): meaning of plant and machinery: completeness test
[CA21160] Plant and Machinery Allowances (PMA): meaning of plant and machinery: entity or piecemeal approach
[CA21170] Plant and Machinery Allowances (PMA): meaning of plant and machinery: mains services overview
[CA21180] Plant and Machinery Allowances (PMA): meaning of plant and machinery: electrical installations, cold water systems, space or water heating systems, air cooling and air purification systems.
[CA21190] Plant and Machinery Allowances (PMA): meaning of plant and machinery: lifts, escalators and building alterations
[CA21200] Plant and Machinery Allowances (PMA): meaning of plant and machinery: miscellaneous items that are plant
[CA21210] Plant and Machinery Allowances (PMA): meaning of plant and machinery: customer lists
[CA21215] Plant and Machinery Allowances (PMA): meaning of plant and machinery: pontoons
[CA21220] Plant and Machinery Allowances (PMA): meaning of plant and machinery: animals
[CA21230] Plant and Machinery Allowances (PMA): meaning of plant and machinery: football ground improvements
[CA21240] Plant and Machinery Allowances (PMA): meaning of plant and machinery: films
[CA21250] Plant and Machinery Allowances (PMA): meaning of plant and machinery: number plates
[CA21260] Plant and Machinery Allowances (PMA): meaning of plant and machinery: all-weather and artificial surfaces