Key case law: see below

HMRC material: see below


The plant and machinery legislation (i.e. CAA 2001, Pt. 2) does not contain any rules relating specifically to farms or farmers. Nevertheless, many categories of asset on which statutory or case law guidance does exist are of general or potential relevance to farmers. Following the withdrawal of agricultural buildings allowances, it is more important than ever for a farming business to maximise its claims for plant and machinery allowances.

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