Business premises
Allowable deductions
Rents, rates, premiums
Commentary –
Tax Reporter ¶216-300
;
Tax Reporter ¶708-200
HMRC Guidance –
BIM46815
Case Law –
HEASTIE (H.M. INSPECTOR OF TAXES) v. VEITCH & CO. THE COMMISSIONERS OF INLAND REVENUE v. VEITCH & CO.
;
HYETT (H.M. INSPECTOR OF TAXES) v. LENNARD
;
Strick (H.M. Inspector of Taxes) v. Regent Oil Co. Ltd. Commissioners of Inland Revenue v. Regent Oil Co. Ltd.
;
THE COMMISSIONERS OF INLAND REVENUE v. THE FALKIRK IRON COMPANY, LIMITED
Repairs and renewals
Home used as
– see Business use of home
Inspection powers
Meaning
Legislation/Regulatory –
SGCA2017 Sch. 1, para. 15(2), Sch. 2, para. 21(4)
Renovation allowances
Repairs to