Agricultural buildings allowances
Abolition post-2011
Bloodstock breeding
Commentary –
Tax Reporter ¶274-000
HMRC Guidance –
BIM55725
Disentitlement of allowance, anti-avoidance provision
Legislation/Regulatory –
FA2003 s. 164(2)
Generally
Commentary –
Tax Reporter ¶253-000
Land reflecting development value held on 6 April 1965
Legislation/Regulatory –
TCGA92 Sch. 2, para. 13(c)
HMRC Guidance –
CG12822
;
CG13850
;
CG15435
;
CG15455
;
CG15460
;
CG16730
;
CG22220
;
CG27170
;
CG51633
;
CG51640
;
CG51641
;
CG51642
;
CG51656
;
CG71190
;
CG71400
;
CG71800
;
CG71850
;
CG72602
;
CG72620
;
SVM107090
;
VOACGTSEC6_PART1
;
VOACGTSEC6_PART7
Phasing out
Value shifting
Legislation/Regulatory –
SP D18
Withdrawal of
Commentary –
Practical Capital Allowances ¶425-000