Abbreviations and defined expressions

Legislation/Regulatory – CAA2001 s. 577, Sch. 1
HMRC Guidance – CA11850 ; CA81600

Abolition of allowances

Legislation/Regulatory – FA2008 s. 84, 85, Sch. 27

Accounting period

Legislation/Regulatory – CAA2001 s. 6

Agreements for income tax purposes

Legislation/Regulatory – CAA2001 s. 565
HMRC Guidance – CA11150

Agricultural buildings allowances

– see Agricultural buildings allowances

Agricultural buildings and structures

Commentary – Key Data ¶11-700

Agricultural land and buildings

– see also Agricultural land and buildings

Annual investment allowance

– see also Annual investment allowance; Plant and machinery allowances

Amount of

Commentary – Tax Reporter ¶236-410

Anti-avoidance provisions

Commentary – Tax Reporter ¶236-475

Claiming

Commentary – Tax Reporter ¶236-425

Companies

Commentary – Tax Reporter ¶236-475

Exclusions

Commentary – Tax Reporter ¶236-450
Case Law – (1) SETHIA v. JOHN (H.M. INSPECTOR OF TAXES) (2) SETHIA v. COMMISSIONERS OF INLAND REVENUE

Generally

Commentary – Tax Reporter ¶235-025 ; Tax Reporter ¶236-000 ; Tax Reporter ¶236-400 ; Quick Overview ¶60010 ; Quick Overview ¶60140

Groups of companies

Commentary – Tax Reporter ¶236-475

Loss relief restriction

Commentary – Tax Reporter ¶236-495

Losses attributable to

Commentary – Tax Reporter ¶260-270

Maximum amount of

Commentary – Tax Reporter ¶236-410

Qualifying activity permanently discontinued

Commentary – Tax Reporter ¶236-450
Case Law – (1) SETHIA v. JOHN (H.M. INSPECTOR OF TAXES) (2) SETHIA v. COMMISSIONERS OF INLAND REVENUE

Restrictions on annual investment allowance (AIA)

Commentary – Tax Reporter ¶236-475–Tax Reporter ¶236-490

Scope of

Commentary – Tax Reporter ¶236-400

Transitional measures

Commentary – Tax Reporter ¶236-411–Tax Reporter ¶236-416

Annual investment allowances

Commentary – Endacott on Furnished Holiday Lettings 3.4Endacott on Furnished Holiday Lettings 4.4Endacott on Furnished Holiday Lettings 4.7

Appealable decisions (apportionments)

Commentary – Gordon on Tax Appeals 2.1.2

Apportionment

Consideration

Legislation/Regulatory – CAA2001 s. 562
HMRC Guidance – BIM33725 ; CA12100 ; CA12200 ; CA12300 ; CA12500 ; CA26484

Procedure

Legislation/Regulatory – CAA2001 s. 563, 564
HMRC Guidance – CA12500

Where property sold together

Legislation/Regulatory – CAA2001 s. 562

Apportionments

Commentary – Endacott on Furnished Holiday Lettings 4.7

Assets transferred between different property businesses

Commentary – Endacott on Furnished Holiday Lettings 4.4

Assured tenancy allowances

– see also Assured tenancy allowances

Generally

Commentary – Key Data ¶11-800

Basis periods

Commentary – Quick Overview ¶60030

British Waterways Board transfer of property/rights and liabilities to Canal &River Trust and Canal &River Trading

Legislation/Regulatory – SI 2012/1709

Building societies

Commentary – Tax Reporter ¶805-880

Business premises renovation

Commentary – Key Data ¶11-800

Business premises renovation allowances

– see Business premises renovation allowances

CAA case

Commentary – Gordon on Tax Appeals 3.2 ; Gordon on Tax Appeals 5.4 ; Gordon on Tax Appeals 5.6.3

Capital allowance buying (avoidance)

Commentary – Chanda on Property Investment 12.5.11

Capital expenditure

Generally

Commentary – Tax Reporter ¶235-100
HMRC Guidance – BIM35000 ; BIM35400 ; BIM35900 ; BIM46900
Case Law – (1) ANGLO-PERSIAN OIL COMPANY, LIMITED v. DALE (H.M. INSPECTOR OF TAXES. (2) ANGLO-PERSIAN OIL COMPANY, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE. ; (1) B.W. NOBLE, LIMITED v. MITCHELL (H.M. INSPECTOR OF TAXES). (2) MITCHELL (H.M. INSPECTOR OF TAXES) v. B.W. NOBLE, LIMITED. ; (1) J.P. HANCOCK (SURVEYOR OF TAXES) v. GENERAL REVERSIONARY AND INVESTMENT COMPANY, LIMITED. (2) GENERAL REVERSIONARY AND INVESTMENT COMPANY, LIMITED v. J.P. HANCOCK (SURVEYOR OF TAXES). ; ATHERTON (H.M. INSPECTOR OF TAXES) v. BRITISH INSULATED AND HELSBY CABLES, LIMITED. ; SOUTHERN (H.M. INSPECTOR OF TAXES) v. BORAX CONSOLIDATED, LTD. ; Tucker (H.M. Inspector of Taxes) v. Granada Motorway Services Ltd. ; VALLAMBROSA RUBBER CO., LTD., v. FARMER (Surveyor of Taxes).

Meaning

Commentary – Tax Reporter ¶235-100
Legislation/Regulatory – CAA2001 s. 4, 10, Sch. 3, para. 9
HMRC Guidance – BIM35000 ; BIM35400 ; BIM35900 ; BIM46900 ; CA11530 ; CA11750 ; GIM4090 ; LAM07150
Case Law – (1) ANGLO-PERSIAN OIL COMPANY, LIMITED v. DALE (H.M. INSPECTOR OF TAXES. (2) ANGLO-PERSIAN OIL COMPANY, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE. ; (1) B.W. NOBLE, LIMITED v. MITCHELL (H.M. INSPECTOR OF TAXES). (2) MITCHELL (H.M. INSPECTOR OF TAXES) v. B.W. NOBLE, LIMITED. ; (1) J.P. HANCOCK (SURVEYOR OF TAXES) v. GENERAL REVERSIONARY AND INVESTMENT COMPANY, LIMITED. (2) GENERAL REVERSIONARY AND INVESTMENT COMPANY, LIMITED v. J.P. HANCOCK (SURVEYOR OF TAXES). ; ATHERTON (H.M. INSPECTOR OF TAXES) v. BRITISH INSULATED AND HELSBY CABLES, LIMITED. ; SOUTHERN (H.M. INSPECTOR OF TAXES) v. BORAX CONSOLIDATED, LTD. ; Tucker (H.M. Inspector of Taxes) v. Granada Motorway Services Ltd. ; VALLAMBROSA RUBBER CO., LTD., v. FARMER (Surveyor of Taxes).

Timing of expenditure

Commentary – Tax Reporter ¶235-125–Tax Reporter ¶235-135
HMRC Guidance – CA11700 ; CA11800
Case Law – Tower Mcashback LLP1 v R & C Commrs; Tower Mcashback LLP2 v. R & C Commrs

When incurred

Legislation/Regulatory – CAA2001 s. 5
HMRC Guidance – BIM33725 ; CA11800 ; CIRD11690 ; OT21515

Capital gains tax

Assets held on 31 March 1982

Legislation/Regulatory – TCGA92 Sch. 3, para. 3

Assets held on 6 April 1965

Legislation/Regulatory – TCGA92 Sch. 2, para. 20

Base cost

Commentary – Tax Reporter ¶520-200

Capital allowances, meaning

Commentary – Tax Reporter ¶524-300

Computation of gain or loss

Commentary – Tax Reporter ¶524-400
HMRC Guidance – BIM46960 ; BIM46980

Groups of companies

Legislation/Regulatory – TCGA92 s. 174(4)

Indexation allowance

Legislation/Regulatory – TCGA92 s. 55(3)
HMRC Guidance – CG15455 ; CG15460 ; CG16900 ; CG17450 ; CG17601

Interaction with

Commentary – Tax Reporter ¶235-700
HMRC Guidance – CG76901

Loss restriction

Legislation/Regulatory – TCGA92 s. 41
HMRC Guidance – BLM74035 ; CA50440 ; CG12740 ; CG15400 ; CG15401 ; CG15403 ; CG15404 ; CG15405 ; CG15410 ; CG15411 ; CG15412 ; CG15413 ; CG15415 ; CG15420 ; CG15421 ; CG15425 ; CG15430 ; CG15435 ; CG15445 ; CG15450 ; CG15451 ; CG15485 ; CG15490 ; CG15773 ; CG15800 ; CG16900 ; CG17430 ; CG17434 ; CG17442 ; CG17450 ; CG17510 ; CG17514 ; CG17516 ; CG17517 ; CG41613 ; CG45921 ; CG45922 ; CG45923 ; CG57402 ; CG73669 ; CG73912 ; CG73982 ; OT40050

Nature of allowable losses

Commentary – Tax Reporter ¶524-300

Re-basing

Commentary – Tax Reporter ¶520-300

Renewals allowances, meaning

Commentary – Tax Reporter ¶524-350

Wasting assets

Commentary – Tax Reporter ¶235-700 ; Tax Reporter ¶508-700 ; Tax Reporter ¶508-800 ; Tax Reporter ¶524-450
HMRC Guidance – CG76901

Capital sums, meaning

Legislation/Regulatory – CAA2001 s. 4

Car leasing company, deductibility of payments pursuant to finance leases

Case Law – Britax International GmbH v Inland Revenue Commissioners. [2002] BTC 247 ; Lloyds UDT Finance Ltd v Chartered Finance Trust Holdings plc & Ors. [2001] BTC 487

Caravans not qualified as plant for capital allowances purposes

Case Law – Telfer [2016] TC 05350

Caravans occupied in performance of employment duties

Case Law – Telfer [2016] TC 05350

Care business

– see Plant and machinery allowances

Care providers

Commentary – Tax Reporter ¶242-300 ; Tax Reporter ¶281-880

Cars

– see Cars and vans; Company vehicles and fuel; Plant and machinery allowances

Cash basis

Commentary – Tax Reporter ¶206-495

Categories of expenditure/asset

Commentary – Quick Overview ¶60020

Cessation of business

Commentary – Endacott on Furnished Holiday Lettings 9.5

Change of ownership, allowancs transfer

Condition A: principal company, meaning

Commentary – Tax Reporter ¶1135-420

Limiting conditions

Commentary – Tax Reporter ¶1135-450

Overview

Commentary – Tax Reporter ¶1135-400

Relevant excess, meaning

Commentary – Tax Reporter ¶1135-410

Restriction of allowances

Commentary – Tax Reporter ¶1135-460

Ships

Commentary – Tax Reporter ¶1135-480

Changes in the law

Legislation/Regulatory – CAA2001 Sch. 3, para. 8

Chargeable period

Commentary – Tax Reporter ¶235-150
Legislation/Regulatory – CAA2001 s. 6 ; FA96 s. 135(1), (2)
HMRC Guidance – CA11510 ; CG65994

Claim for Business Premises Renovation Allowances (BPRAs) on a derelict church

Case Law – Senex Investments Ltd [2015] TC 04312

Claiming and disclaiming

Commentary – Tax Reporter ¶1140-700

Claims

Generally

Legislation/Regulatory – CAA2001 s. 3
HMRC Guidance – CA11120

Outside time-limits

Legislation/Regulatory – SP 5/01

Claims consequential on discovery assessment

Commentary – Gordon on Discovery Assessments 9.3.2

Claims for

Companies

Commentary – Tax Reporter ¶191-885

Generally

Commentary – Tax Reporter ¶235-050
HMRC Guidance – CA11130 ; CA11140 ; SALF404

Re-classification

Commentary – Tax Reporter ¶235-200
HMRC Guidance – CA31800

Time-limits

Commentary – Tax Reporter ¶235-050
HMRC Guidance – CA11130 ; CA11140 ; SALF404

Co-ownership authorised contractual schemes

Legislation/Regulatory – F(No. 2)A2017 s. 40-42

Commercial buildings

– see Enterprise zones

Companies

Allowances or charges given in calculating profits of company's trade

Commentary – Tax Reporter ¶709-650

Chargeable periods

Commentary – Tax Reporter ¶709-625

Claims

Commentary – Tax Reporter ¶709-625

Generally

Commentary – Tax Reporter ¶709-600

How relief is given

Commentary – Tax Reporter ¶709-625

Manner of making allowances and charges

Commentary – Tax Reporter ¶709-625

Non-resident companies

Commentary – Tax Reporter ¶235-500

Reconstructions

Commentary – Tax Reporter ¶235-450
HMRC Guidance – CA15300

Companies with investment business

Commentary – Quick Overview ¶23025
Legislation/Regulatory – CTA2009 s. 1233
HMRC Guidance – CTM06765 ; CTM08800

Computation of profits, capital allowances not automatically deducted

Case Law – Elliss (H.M. Inspector of Taxes) v. B.P. Oil Northern Ireland Refinery Ltd.; Elliss (H.M. Inspector of Taxes) v. B.P. Tyne Tanker Co. Ltd. [1987] BTC 38

Computer software

Capital expenditure

Commentary – Tax Reporter ¶1178-500
HMRC Guidance – BIM35800 ; BIM35810 ; BIM35840

Disposal-value rules

Commentary – Tax Reporter ¶1178-600

Generally

Commentary – Tax Reporter ¶1178-000
HMRC Guidance – BIM35810

Leasing

Commentary – Tax Reporter ¶1178-700

Ownership requirements

Commentary – Tax Reporter ¶1178-400

Connected persons

Commentary – Tax Reporter ¶235-550
Legislation/Regulatory – CAA2001 s. 575, 575A
HMRC Guidance – CA11630 ; CTM36335

Continuity of the law

Legislation/Regulatory – CAA2001 Sch. 3, para. 1-7

Contributions

Conditions for allowances

Legislation/Regulatory – CAA2001 s. 537
HMRC Guidance – BLM73060 ; CA14400 ; CA26050 ; CA26150 ; CA26400

Dredging

Legislation/Regulatory – CAA2001 s. 533, 543
HMRC Guidance – CA80700

General rule excluding

Legislation/Regulatory – CAA2001 s. 532
HMRC Guidance – BIM41090 ; BIM41140 ; BIM64375 ; CA14100

Insurance or compensation money

Legislation/Regulatory – CAA2001 s. 535

Mineral extraction

Legislation/Regulatory – CAA2001 s. 541
HMRC Guidance – CA14800

Northern Ireland regional development grants

Legislation/Regulatory – CAA2001 s. 534
HMRC Guidance – BIM40460 ; CA14200

Plant and machinery

Legislation/Regulatory – CAA2001 s. 538 ; FA2013 s. 73
HMRC Guidance – CA14500 ; CA22230 ; CA23740 ; CA26474

Public bodies

Legislation/Regulatory – CAA2001 s. 536

Transfer of trade or relevant activity

Legislation/Regulatory – CAA2001 s. 542

Contributions to expenditure

Allowances - dredging

Commentary – Tax Reporter ¶235-380

Allowances - general conditions

Commentary – Tax Reporter ¶235-350
HMRC Guidance – CA14400

Allowances - mineral extraction

Commentary – Tax Reporter ¶235-370

Allowances - plant and machinery

Commentary – Tax Reporter ¶235-360

Dredging

Commentary – Tax Reporter ¶235-380

Finance Act 2013, changes

Commentary – Tax Reporter ¶235-360

Generally

Commentary – Quick Overview ¶60060

Grants from other sources

Commentary – Tax Reporter ¶235-300
HMRC Guidance – CA14100 ; CA14200 ; CA14300
Case Law – Cyril Lord Carpets, Ltd. v. Schofield (H.M. Inspector of Taxes) Cyril Lord Carpets, Ltd. v. Commissioners of Inland Revenue

Grants from public bodies

Commentary – Tax Reporter ¶235-300
HMRC Guidance – CA14100 ; CA14200 ; CA14300
Case Law – Cyril Lord Carpets, Ltd. v. Schofield (H.M. Inspector of Taxes) Cyril Lord Carpets, Ltd. v. Commissioners of Inland Revenue

Mineral extraction

Commentary – Tax Reporter ¶235-370

Plant and machinery

Commentary – Tax Reporter ¶235-360

Restriction on allowances

Commentary – Tax Reporter ¶235-300
HMRC Guidance – CA14100 ; CA14200 ; CA14300
Case Law – Cyril Lord Carpets, Ltd. v. Schofield (H.M. Inspector of Taxes) Cyril Lord Carpets, Ltd. v. Commissioners of Inland Revenue

Control, meaning

Legislation/Regulatory – CAA2001 s. 574
HMRC Guidance – CA11650 ; CA23088 ; CA23089

Controlled foreign companies

Currency to be used in calculation

Commentary – Tax Reporter ¶770-295

Double relief, prevention

Commentary – Tax Reporter ¶770-285

Generally

Commentary – Tax Reporter ¶768-160 ; Tax Reporter ¶770-255
Legislation/Regulatory – ICTA88 Sch. 24, para. 10
HMRC Guidance – INTM255750 ; INTM255810

Industrial buildings

Commentary – Tax Reporter ¶770-275

Plant or machinery

Commentary – Tax Reporter ¶770-265

Corporation Tax (Northern Ireland) Act 2015

Commentary – Tax Reporter ¶235-000

Corporation tax allowances and charges

Self-assessment

Legislation/Regulatory – FA98 Sch. 18, para. 78-83

Special leasing

Legislation/Regulatory – CAA2001 s. 259, 260
HMRC Guidance – CTM04400 ; CTM05060 ; CTM16220 ; CTM80120 ; CTM80400 ; CTM80435 ; CTM82100 ; INTM167090

Cost of construction of car valeting bay, not an expense on plant

Case Law – Rogate Services Ltd [2014] TC 03449

Cushion gas

Legislation/Regulatory – CAA2001 s. 104G

Death of sole trader

Commentary – Tax Reporter ¶235-450
HMRC Guidance – CA15300

Decommissioning expenditure

Anti-avoidance provisions

Commentary – Tax Reporter ¶241-120

Extension

Commentary – Tax Reporter ¶799-235

Deductibility of fee incurred by partnership in consideration for services

Case Law – Vaccine Research Ltd Partnership (the ) & Anor v Revenue and Customs Commissioners [2014] BTC 525

Determination of market value

Commentary – Tax Reporter ¶290-260

Determination of questions affecting two or more persons

Legislation/Regulatory – CAA2001 s. 563, 564

Developer holding headlease

Case Law – Wellstead [2016] TC 05242

Double allowances exclusion

Generally

Legislation/Regulatory – CAA2001 s. 7
HMRC Guidance – CA16000 ; CA23084 ; CA31800 ; CA94300

Interaction between fixtures and other claims

Legislation/Regulatory – CAA2001 s. 9

Pooling plant and machinery

Legislation/Regulatory – CAA2001 s. 8

Double allowances, exclusion

Commentary – Tax Reporter ¶235-200
HMRC Guidance – CA31800

Dredging

– see also Dredging allowances

Generally

Commentary – Key Data ¶11-800 ; Quick Overview ¶60320

Dredging allowances

– see Dredging allowances

Dual investing company, meaning

Legislation/Regulatory – CAA2001 s. 577

Dwelling-houses

Commentary – Endacott on Furnished Holiday Lettings 4.4Endacott on Furnished Holiday Lettings 4.5

Dwelling-houses let on assured tenancies

– see also Dwelling-houses let on assured tenancies; Assured tenancy allowances

Generally

Commentary – Key Data ¶11-800

EC mergers directive

Commentary – Tax Reporter ¶103-840

Employees

Commentary – Ford on Tax Losses 6.2.1

Employees and office holders

Commentary – Tax Reporter ¶236-080 ; Tax Reporter ¶236-190 ; Tax Reporter ¶453-500–Tax Reporter ¶453-560
HMRC Guidance – EIM36550 ; EIM36560 ; EIM36710 ; EIM36720 ; EIM36730 ; EIM36810 ; EIM60055 ; EIM64650 ; EIM70705 ; EIM70790
Case Law – Hillyer v. Leeke (H.M. Inspector of Taxes)

Energy-saving plant and machinery

Generally

Legislation/Regulatory – SI 2018/268

Enterprise zones

– see also Enterprise zones

Commercial buildings or structures

Commentary – Key Data ¶11-750

Designated areas

Commentary – Key Data ¶11-750

Hotels

Commentary – Key Data ¶11-750

Plant and machinery 100 per cent allowances

Commentary – Key Data ¶11-650

Equipment leasing

Anti-avoidance legislation

Commentary – Tax Reporter ¶1101-100

Changing pattern of allowances and effect

Commentary – Tax Reporter ¶1100-300

Changing trends in the providers of lease financing

Commentary – Tax Reporter ¶1100-800

Cross-border leasing

Commentary – Tax Reporter ¶1101-000

Fixtures to land

Commentary – Tax Reporter ¶1101-200

Generally

Commentary – Tax Reporter ¶1100-000

Reforms

Commentary – Tax Reporter ¶1100-400

Source of finance

Commentary – Tax Reporter ¶1100-600

Specific rules

Commentary – Tax Reporter ¶1100-500

Tax relief

Commentary – Tax Reporter ¶1100-100

Estimated cost of

Commentary – Tax Reporter ¶235-000

European co-operative society (SCE)

Commentary – Tax Reporter ¶772-120

European company (SE)

Commentary – Tax Reporter ¶772-120

European cross-border mergers

Legislation/Regulatory – CAA2001 s. 561, 561A
HMRC Guidance – CA12500 ; CA15560

Excess (group relief)

Commentary – Ford on Tax Losses 9.2.1

Exchanges and surrenders of leasehold interests

Legislation/Regulatory – CAA2001 s. 562, 572
HMRC Guidance – CA11530 ; CA11540 ; CA12200

Exclusion where expenditure incurred in chargeable period in which trade permanently discontinued

Case Law – Keyl v Revenue and Customs Commissioners [2015] BTC 523

Expenditure on research and development

Case Law – Vaccine Research Ltd Partnership (the ) & Anor v Revenue and Customs Commissioners [2014] BTC 525

Expenditure, type of

Commentary – Practical Capital Allowances ¶12-370

Extension of

Legislation/Regulatory – FA2014 s. 64

Extent of expenditure

Commentary – Quick Overview ¶60040

Farming and market gardening

Commentary – Tax Reporter ¶245-855 ; Tax Reporter ¶270-650 ; Tax Reporter ¶272-950
Case Law – BURMAH STEAM SHIP COMPANY, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE. ; HIGGS v. WRIGHTSON (H.M. INSPECTOR OF TAXES) ; THE GLENBOIG UNION FIRECLAY CO., LTD. v. THE COMMISSIONERS OF INLAND REVENUE. ; White (H.M. Inspector of Taxes) v. G. & M. Davies

Finance leases

– see Finance leases; Finance leases and loans

First year

– see Plant and machinery allowances

First-year allowances

– see also Plant and machinery allowances

Amount of

Legislation/Regulatory – CAA2001 s. 52 ; FA2009 s. 24(1)
HMRC Guidance – CA23310 ; EIM36610

Asset partly used/provided for qualifying activity, reduction of first-year allowances

Legislation/Regulatory – CAA2001 s. 205
HMRC Guidance – CA23087 ; CG15413

Availability

Legislation/Regulatory – CAA2001 s. 39 ; FA2009 s. 24(1)
HMRC Guidance – CA23110

Cars with low carbon dioxide emissions

Legislation/Regulatory – CAA2001 s. 45D ; FA2008 s. 77(5), (6) ; FA2013 s. 68

Double relief prevention

Legislation/Regulatory – CAA2001 s. 52A

Energy saving plant and machinery

Legislation/Regulatory – CAA2001 s. 45A-45C, 52(3) ; FA2012 s. 45

Entitlement

Legislation/Regulatory – CAA2001 s. 52 ; FA2009 s. 24(1)

Environmentally beneficial machinery and plant

Legislation/Regulatory – CAA2001 s. 45H-45J ; FA2003 Sch. 30, para. 7

Gas refueling stations

Legislation/Regulatory – CAA2001 s. 45E ; FA2013 s. 69

General exclusions

Legislation/Regulatory – CAA2001 s. 46 ; FA2013 s. 70
HMRC Guidance – CA23110

Leasing plant and machinery, sideways loss relief restriction

Legislation/Regulatory – ITA2007 s. 76-78

Northern Ireland

Legislation/Regulatory – FA2008 s. 76(7), (8)

Partial depreciation subsidies, reduction of

Legislation/Regulatory – CAA2001 s. 210

Plant and machinery allowances

– see Plant and machinery allowances

Qualifying expenditure

Legislation/Regulatory – CAA2001 s. 39-49 ; FA2009 s. 24(1), (2)

Ring fence trades

Legislation/Regulatory – CAA2001 s. 45F, 45G

Ships

– see Ships

Small and medium-sized enterprises

Legislation/Regulatory – FA2008 s. 75(5)-(8)

Temporary rate

Legislation/Regulatory – FA2009 s. 24

Time expenditure incurred

Legislation/Regulatory – CAA2001 s. 50

Value added tax

Legislation/Regulatory – CAA2001 s. 236, 237

Fixed value requirement

Commentary – Endacott on Furnished Holiday Lettings 4.7Endacott on Furnished Holiday Lettings 7.9

Fixtures

– see also Plant and machinery allowances

Election to fix apportionment

Commentary – Quick Overview ¶60110

Generally

Commentary – Endacott on Furnished Holiday Lettings 4.4Endacott on Furnished Holiday Lettings 4.6Endacott on Furnished Holiday Lettings 4.7Endacott on Furnished Holiday Lettings 7.1Endacott on Furnished Holiday Lettings 7.9

New rules for purchasers

Commentary – Quick Overview ¶60110

Fixtures election

Commentary – Endacott on Furnished Holiday Lettings 4.7Endacott on Furnished Holiday Lettings 7.9

Flat conversion

Commentary – Key Data ¶11-800

Flat conversion allowances

– see also Flat conversion allowances

Generally

Commentary – Quick Overview ¶60010 ; Quick Overview ¶60300

Football grounds

Legislation/Regulatory – CAA2001 s. 27 ; M01/91
HMRC Guidance – CA22220

Foreign permanent establishments

Legislation/Regulatory – CAA2001 s. 15(2A), 62A ; CTA2009 s. 18C

Foster carers

Commentary – Tax Reporter ¶242-300

Function of

Commentary – Practical Capital Allowances ¶100-100

Furnished holiday lettings

– see Furnished holiday lettings

Gas storage facilities, cushion gas used in

Legislation/Regulatory – CAA2001 s. 104G

General rules

Commentary – Chanda on Property Investment 8.2

Generally

Commentary – Practical Capital Allowances ¶100-000 ; Tax Reporter ¶235-000 ; Indirect Tax Reporter ¶37-500 ; Endacott on Furnished Holiday Lettings 4.4Endacott on Furnished Holiday Lettings 4.7 ; Chanda on Property Investment 6.8.2 ; Chanda on Property Investment 8.1

Gift of property

Commentary – Endacott on Furnished Holiday Lettings 9.5

Giving effect to

Legislation/Regulatory – CAA2001 s. 2
HMRC Guidance – CA11110 ; CFM64150 ; CTM02350

Giving effect to allowances and charges

Companies with investment business

Commentary – Tax Reporter ¶236-095

Employees

Commentary – Tax Reporter ¶236-080

Furnished holiday lettings

Commentary – Tax Reporter ¶236-080

Leasing plant and machinery

Commentary – Tax Reporter ¶236-105 ; Tax Reporter ¶236-110
HMRC Guidance – CA29450

Life assurance business

Commentary – Tax Reporter ¶236-100

Mines, quarries and other concerns

Commentary – Tax Reporter ¶236-085

Property businesses

Commentary – Tax Reporter ¶236-080

Trades

Commentary – Tax Reporter ¶236-080

Grants

– see Grants or subsidies

Grants and subsidies

Commentary – Quick Overview ¶60050

Grants or subsidies

Commentary – Tax Reporter ¶235-300
HMRC Guidance – CA14100 ; CA14200 ; CA14300
Case Law – Cyril Lord Carpets, Ltd. v. Schofield (H.M. Inspector of Taxes) Cyril Lord Carpets, Ltd. v. Commissioners of Inland Revenue

Group relief

Commentary – Quick Overview ¶36265 ; Tax Reporter ¶738-050 ; Tax Reporter ¶739-100

History

Commentary – Practical Capital Allowances ¶100-100

History of

Commentary – Tax Reporter ¶102-250 ; Tax Reporter ¶235-000

Hotels

– see also Hotels and guest houses; Hotels

Generally

Commentary – Key Data ¶11-700 ; Key Data ¶11-750

Income tax allowances and charges

Generally

Legislation/Regulatory – FA94 s. 211(2)

Special leasing

Legislation/Regulatory – CAA2001 s. 258
HMRC Guidance – BIM100190 ; CA29450

Income tax relief for interest incurred on borrowings to fund partnership capital

Case Law – Vaccine Research Ltd Partnership (the ) & Anor v Revenue and Customs Commissioners [2014] BTC 525

Incurred expenses

Case Law – Daarasp LLP; Betex LLP [2018] TC 06718

Individual special lessors

Allowances and charges

Commentary – Tax Reporter ¶1147-800

Excess allowances

Commentary – Tax Reporter ¶1147-900

Finance costs

Commentary – Tax Reporter ¶1148-000

Industrial buildings

Commentary – Key Data ¶11-700

Industrial buildings allowance

– see Industrial buildings allowances

Industrial buildings allowances

– see Industrial buildings allowances

Industrial buildings and structures

– see also Industrial buildings allowances

Generally

Commentary – Quick Overview ¶60260

Insurance agents

Commentary – Tax Reporter ¶487-460
HMRC Guidance – EIM64650

Insurance companies

– see Insurance companies

Integral features

– see also Plant and machinery allowances

Generally

Commentary – Endacott on Furnished Holiday Lettings 4.4Endacott on Furnished Holiday Lettings 4.7

International Fund for Ireland grants

Case Law – McKinney (HM Inspector of Taxes) v. Hagans Caravans (Manufacturing) Ltd. [1997] BTC 402

Know-how

– see also Know-how; Know-how allowances

Generally

Commentary – Key Data ¶11-800

Late notices not allowed

Commentary – Gordon on Tax Appeals 5.4.2

Leased assets

– see Leased plant and machinery

Leasing plant and machinery

– see Leasing plant and machinery

Legislation

Commentary – Practical Capital Allowances ¶100-000 ; Tax Reporter ¶235-000

Lessor a trader or non-trader

Avoiding leasing transaction (features)

Commentary – Tax Reporter ¶1145-400

Generally

Commentary – Tax Reporter ¶1145-000

Relevant factors

Commentary – Tax Reporter ¶1145-200
Case Law – (1) MARTIN v. LOWRY (H.M. INSPECTOR OF TAXES). (2) MARTIN v. THE COMMISSIONERS OF INLAND REVENUE. ; Bennett v. Rowse (H.M. Inspector of Taxes) ; Lupton (H.M. Inspector of Taxes) v. F.A. & A.B. Ltd. ; RUTLEDGE v. THE COMMISSIONERS OF INLAND REVENUE.

Lessor taxed as trader: corporate lessors

Allowances (trading expenses

Commentary – Tax Reporter ¶1145-600

Leasing partnership

Commentary – Tax Reporter ¶1146-200

Loss relief

Commentary – Tax Reporter ¶1145-700

Surrender of excess allowances

Commentary – Tax Reporter ¶1145-800

Trading on commercial basis

Commentary – Tax Reporter ¶1146-300

Transfer of the seller's trade

Commentary – Tax Reporter ¶1146-100

Lessor taxed as trader: individual lessors

Allowances as trading expense

Commentary – Tax Reporter ¶1146-500

Excess allowances

Commentary – Tax Reporter ¶1146-600

Loan relationships (companies with investment business)

Commentary – Ford on Tax Losses 8.3.6

Location of partnership's trade

Case Law – Vaccine Research Ltd Partnership (the ) & Anor v Revenue and Customs Commissioners [2014] BTC 525

Long-life assets

– see Plant and machinery allowances

Loss of relief

Case Law – R (on the application of Amrolia); Singh v Revenue and Customs Commissioners [2018] BTC 29

Loss relief

Commentary – Endacott on Furnished Holiday Lettings 4.3

Losses

Commentary – Chanda on Property Investment 12.2.2

Machinery and plant

– see Plant and machinery allowances

Mineral extraction

– see also Mineral extraction allowances

Generally

Commentary – Key Data ¶11-800 ; Quick Overview ¶60310

Mining and oil industry

– see Oil extraction and related activities

Ministers of religion

Commentary – Tax Reporter ¶488-160
HMRC Guidance – EIM60055

Motor cars

– see Company vehicles and fuel

Nature of

Commentary – Quick Overview ¶60000

Non-recourse financing

Anti-avoidance provisions in CAA 2001, Pt. 2, Ch. 17, application

Commentary – Tax Reporter ¶1126-100

Degrouping risk

Commentary – Tax Reporter ¶1126-980

Distributions for tax purposes

Commentary – Tax Reporter ¶1126-700
HMRC Guidance – CTM15520

Ensign Tankers case

Commentary – Tax Reporter ¶1126-450–Tax Reporter ¶1126-550
Case Law – Reynaud & Ors v IR Commrs

Furniss and Dawson approach

Commentary – Tax Reporter ¶1126-300–Tax Reporter ¶1126-350
Case Law – W.T. Ramsay Ltd v. Commissioners of Inland Revenue Eilbeck (H.M. Inspector of Taxes) v. Rawling

Generally

Commentary – Tax Reporter ¶1125-000

Hire purchase

Commentary – Tax Reporter ¶1126-950

HMRC's approach

Commentary – Tax Reporter ¶1126-400

Incur expenditure

Commentary – Tax Reporter ¶1125-200–Tax Reporter ¶1125-600

Interest relief denied to the lessor

Commentary – Tax Reporter ¶1127-100

Leasing activities by way of trade

Commentary – Tax Reporter ¶1125-800–Tax Reporter ¶1125-950
Case Law – Lupton (H.M. Inspector of Taxes) v. F.A. & A.B. Ltd.

Lessor's group relief relationship

Commentary – Tax Reporter ¶1126-900

Lord Hoffman's formulation

Commentary – Tax Reporter ¶1126-650

McGuckian case, effect

Commentary – Tax Reporter ¶1126-600

Normal commercial loan

Commentary – Tax Reporter ¶1126-920

Task risks

Commentary – Tax Reporter ¶1127-400

Non-resident companies

Commentary – Tax Reporter ¶235-500
Legislation/Regulatory – CAA2001 s. 566

Northern Ireland grants

– see Northern Ireland

Oil taxation

– see Oil taxation

One or more businesses, Malaysia

Case Law – The River Estates Sdn. Bhd. v. The Director General of Inland Revenue (Malaysia). [1984] BTC 20

Orders and regulations

Legislation/Regulatory – CAA2001 s. 570B

Other allowances

Commentary – Tax Reporter ¶290-185–Tax Reporter ¶290-245

Other special assets

Aircraft

Commentary – Tax Reporter ¶1177-100

Generally

Commentary – Tax Reporter ¶1177-000

Railway assets

Commentary – Tax Reporter ¶1177-500

Transport containers

Commentary – Tax Reporter ¶1177-200

Overview

Commentary – Tax Reporter ¶290-080

Partnerships

Commentary – Tax Reporter ¶235-450
HMRC Guidance – CA15300

Parts of assets

Legislation/Regulatory – CAA2001 s. 571
HMRC Guidance – BLM41020 ; CA11600 ; CA20080 ; CA23720 ; CA31550 ; CA32650 ; CA50470

Parts of assets, meaning

Commentary – Tax Reporter ¶235-600
HMRC Guidance – CA11540 ; CA12200

Patent allowances

– see Patent allowances

Patents

– see also Patents

Generally

Commentary – Key Data ¶11-800

Payment to secure release of option over asset, capital or revenue expenditure

Case Law – Bolton (H.M. Inspector of Taxes) v. International Drilling Co. Ltd. International Drilling Co. Ltd. v. Bolton (H.M. Inspector of Taxes). [1983] BTC 3

Period of account

Legislation/Regulatory – CAA2001 s. 6

Plant and machinery

– see also Plant and machinery allowances

Long funding lease

Commentary – Tax Reporter ¶1100-100

Overview

Commentary – Tax Reporter ¶236-000

Plant and machinery allowances

Annual investment allowances

Commentary – Chanda on Property Investment 8.5.1 ; Chanda on Property Investment 8.5.3

Basic conditions

Commentary – Chanda on Property Investment 8.2 ; Chanda on Property Investment 8.3.1

Buildings and structures

Commentary – Chanda on Property Investment 8.4.1

Business activity

Commentary – Chanda on Property Investment 8.3.5

Capital gains tax (interaction)

Commentary – Chanda on Property Investment 8.5.6

Disposal events and values

Commentary – Chanda on Property Investment 8.5.5

Dwelling-houses (restrictions re)

Commentary – Chanda on Property Investment 8.3.5

Expenditure (when incurred)

Commentary – Chanda on Property Investment 8.3.3

First-year allowances

Commentary – Chanda on Property Investment 8.5.1 ; Chanda on Property Investment 8.5.2

Fixtures rules

Commentary – Chanda on Property Investment 8.6

Insulation costs

Commentary – Chanda on Property Investment 8.4.2

Integral features

Commentary – Chanda on Property Investment 8.4.3

Machinery (defined)

Commentary – Chanda on Property Investment 8.3.2

Ownership condition

Commentary – Chanda on Property Investment 8.3.6

Plant (defined)

Commentary – Chanda on Property Investment 8.3.2

Professional fees and preliminary costs

Commentary – Chanda on Property Investment 8.3.7

Writing-down allowances

Commentary – Chanda on Property Investment 8.5.1 ; Chanda on Property Investment 8.5.4

Pooling requirement

Commentary – Endacott on Furnished Holiday Lettings 4.7Endacott on Furnished Holiday Lettings 7.9

Pre-trading expenditure

Commentary – Tax Reporter ¶236-240

Private use

Commentary – Endacott on Furnished Holiday Lettings 3.2.9

Privatisation of Royal Ordnance Factories

Case Law – Jukes (HM Inspector of Taxes) v SG Warburg & Co Ltd. [1996] BTC 309

Property business loss relief

– see Property business loss relief

Property loss restrictions

Commentary – Ford on Tax Losses 4.2.2

Purchase of building sold unused by a developer

Case Law – Wellstead [2016] TC 05242

Purpose

Commentary – Chanda on Property Investment 8.1

Qualifying activities

Current rules

Commentary – Tax Reporter ¶236-150

Employments

Commentary – Tax Reporter ¶236-190
HMRC Guidance – EIM36550 ; EIM36560 ; EIM36710 ; EIM36720 ; EIM36730 ; EIM36810 ; EIM60055 ; EIM64650 ; EIM70705 ; EIM70790
Case Law – Hillyer v. Leeke (H.M. Inspector of Taxes)

Furnished holiday lettings

Commentary – Tax Reporter ¶236-150–Tax Reporter ¶236-175 ; Tax Reporter ¶236-255

Gifts of plant and machinery

Commentary – Tax Reporter ¶236-260

Investments of a company with investment business

Commentary – Tax Reporter ¶236-180

Long funding leases

Commentary – Tax Reporter ¶236-250

Old rules

Commentary – Tax Reporter ¶236-220

Part use of assets for

Commentary – Tax Reporter ¶236-275

Pre-trading expenditure

Commentary – Tax Reporter ¶236-240

Property business

Commentary – Tax Reporter ¶236-150 ; Tax Reporter ¶236-160 ; Tax Reporter ¶236-170

Shares in plant and machinery

Commentary – Tax Reporter ¶236-265

Special leasing

Commentary – Tax Reporter ¶236-185

Using an existing asset

Commentary – Tax Reporter ¶236-245

Qualifying expenditure

Buildings, structures and land

Commentary – Tax Reporter ¶236-310

Exclusions

Commentary – Tax Reporter ¶236-350–Tax Reporter ¶236-364

Generally

Commentary – Tax Reporter ¶236-300

Integral features etc.

Commentary – Tax Reporter ¶236-320

Quantum of expenditure incurred on research and development

Case Law – Vaccine Research Ltd Partnership (the ) & Anor v Revenue and Customs Commissioners [2014] BTC 525

Real estate investment trusts

Commentary – Tax Reporter ¶788-140

Reconstructions

Commentary – Tax Reporter ¶235-450
HMRC Guidance – CA15300

Renewals basis

Commentary – Endacott on Furnished Holiday Lettings 4.6

Replacement of domestic items relief

Commentary – Endacott on Furnished Holiday Lettings 4.6

Research and development

– see also Research and development (R&D) allowances

Generally

Commentary – Key Data ¶11-800 ; Quick Overview ¶60350

Ring fence trade

Legislation/Regulatory – CAA2001 s. 45F, 45G

Rollover relief

Commentary – Tax Reporter ¶235-700
HMRC Guidance – CG76901

Sale and finance lease-back

Definition

Commentary – Tax Reporter ¶1132-225

Denial of allowances

Commentary – Tax Reporter ¶1132-250

Election for finance lease (post-11 March 2008)

Commentary – Tax Reporter ¶1133-500

Election under CAA 2001, s. 227 and 228

Commentary – Tax Reporter ¶1133-300

Enactment and eventual repeal of former CAA 2001, s. 222–224

Commentary – Tax Reporter ¶1132-925

Expenditure incurred (pre-1/6 April 2012)

– see Expenditure incurred (pre-1/6 April 2012)

Generally

Commentary – Tax Reporter ¶1131-700

Long funding leases (post-7 October 2007)

Commentary – Tax Reporter ¶1132-500

Possibilities for avoiding the application of the provisions for expenditure (pre-1/6 April 2012)

Commentary – Tax Reporter ¶1131-800

Restrictions (pre-October 2007)

– see Restrictions (pre-October 2007)

Sale and lease-back

Assigned contracts

Commentary – Tax Reporter ¶1130-200–Tax Reporter ¶1130-300
HMRC Guidance – CA28200

Calculating the restrictions

Commentary – Tax Reporter ¶1130-500

Considerations where CAA 2001, s. 218 may apply

Commentary – Tax Reporter ¶1130-550–Tax Reporter ¶1130-600
HMRC Guidance – CA20060

Disposal value is not brought into account

Commentary – Tax Reporter ¶1130-525

Generally

Commentary – Tax Reporter ¶1130-000

Hire-purchase

Commentary – Tax Reporter ¶1130-150

Lease-back transactions, definitions

Commentary – Tax Reporter ¶1130-400–Tax Reporter ¶1130-450

Relevant transactions

Commentary – Tax Reporter ¶1130-100 ; Tax Reporter ¶1130-350

Sale completed by long sub-lease, not assignment of headlease

Case Law – Wellstead [2016] TC 05242

Sale of assets, transfers on death

Commentary – Tax Reporter ¶627-900

Sale of property

Commentary – Chanda on Property Investment 15.5.5

Sale of property and time of sale

Legislation/Regulatory – CAA2001 s. 572

Sale of property, meaning

Commentary – Tax Reporter ¶235-550

Sale of relevant interest

Case Law – Wellstead [2016] TC 05242

Sales treated as being for alternative amount

Commentary – Tax Reporter ¶235-550

Scientific research

– see Research and development (R&D) allowances; Scientific research; Scientific research associations

Scientific research, qualifying expenditure

Case Law – Executors of Brown dec'd v IR Commrs (1996) Sp C 83 ; Gaspet Ltd. (formerly Saga Petroleum (UK) Ltd.) v. Elliss (H.M. Inspector of Taxes). [1987] BTC 218 ; Gaspet Ltd. (formerly Saga Petroleum (UK) Ltd.) v. Elliss. [1985] BTC 450

Sell off assets to connected persons

Commentary – Quick Overview ¶60080

Ships

– see Ships

Short-life assets

– see Plant and machinery allowances

Sideways loss relief restrictions

Commentary – Ford on Tax Losses 1.3.2

Slide projector necessary to duties of vicar

Case Law – White (H.M. Inspector of Taxes) v. Higginbottom. [1983] BTC 46

Small pools allowance

Commentary – Tax Reporter ¶235-025

Special leasing: corporate lessors

Allowances and charges

Commentary – Tax Reporter ¶1147-300

Excess allowances

Commentary – Tax Reporter ¶1147-400

Sports pavilions

Commentary – Key Data ¶11-700

Structures and buildings allowances

Basic conditions

Commentary – Chanda on Property Investment 8.8.1

Evidence of entitlement

Commentary – Chanda on Property Investment 8.8.4

Generally

Commentary – Endacott on Furnished Holiday Lettings 4.4Endacott on Furnished Holiday Lettings 4.5

Qualifying expenditure

Commentary – Chanda on Property Investment 8.8.2

Relevant interest

Commentary – Chanda on Property Investment 8.8.3

Subsidies

– see Grants or subsidies

Subsidies and grants

Commentary – Quick Overview ¶60050

Successions

– see also Successions

Generally

Commentary – Tax Reporter ¶235-450 ; Quick Overview ¶60070
HMRC Guidance – CA15300

Surrendered, group relief

Case Law – Pilkington Brothers Limited v. Inland Revenue Commissioners. [1982] BTC 79

Tax years and basis periods

Commentary – Quick Overview ¶60030

Temporary increase in

Legislation/Regulatory – FA2014 s. 10

Time of sale, meaning

Commentary – Tax Reporter ¶235-550

Timing and extent of expenditure

Commentary – Quick Overview ¶60040

Timing of expenditure

Additional VAT liability, exceptions

Commentary – Tax Reporter ¶235-125
HMRC Guidance – CA11700 ; CA11800
Case Law – Tower Mcashback LLP1 v R & C Commrs; Tower Mcashback LLP2 v. R & C Commrs

Anti-avoidance

Commentary – Tax Reporter ¶235-125
HMRC Guidance – CA11700 ; CA11800
Case Law – Tower Mcashback LLP1 v R & C Commrs; Tower Mcashback LLP2 v. R & C Commrs

Concurrent promissory condition

Commentary – Tax Reporter ¶235-125
HMRC Guidance – CA11700 ; CA11800
Case Law – Tower Mcashback LLP1 v R & C Commrs; Tower Mcashback LLP2 v. R & C Commrs

Condition precedent promissory condition

Commentary – Tax Reporter ¶235-125
HMRC Guidance – CA11700 ; CA11800
Case Law – Tower Mcashback LLP1 v R & C Commrs; Tower Mcashback LLP2 v. R & C Commrs

Credit period exceeding four months

Commentary – Tax Reporter ¶235-135
HMRC Guidance – CA11800

General rule

Commentary – Tax Reporter ¶235-125
HMRC Guidance – CA11700 ; CA11800
Case Law – Tower Mcashback LLP1 v R & C Commrs; Tower Mcashback LLP2 v. R & C Commrs

Independent promissory condition

Commentary – Tax Reporter ¶235-125
HMRC Guidance – CA11700 ; CA11800
Case Law – Tower Mcashback LLP1 v R & C Commrs; Tower Mcashback LLP2 v. R & C Commrs

Milestone contracts

Commentary – Tax Reporter ¶235-130
HMRC Guidance – CA11800

Tonnage tax

– see Tonnage tax

Trading receipts

Commentary – Tax Reporter ¶707-030

Transfer of trade

To obtain balancing allowances

Legislation/Regulatory – CTA2010 s. 954-957

Without change of ownership

Legislation/Regulatory – CTA2010 s. 948
HMRC Guidance – BLM80386 ; BLM80388 ; BLM80535 ; CA15420 ; CTM06110 ; CTM06210 ; CTM06250 ; CTM34505

Transfer pricing

Legislation/Regulatory – TIOPA2010 s. 213

Transfers

Division of UK business

Commentary – Tax Reporter ¶235-475

Formation of SE or SCE by merger

Commentary – Tax Reporter ¶235-475

Generally

Commentary – Tax Reporter ¶235-475

No change of ownership

Commentary – Tax Reporter ¶235-475

Transfers treated as sales

Commentary – Tax Reporter ¶235-550
Legislation/Regulatory – CAA2001 s. 573
HMRC Guidance – CA12500 ; CA13200 ; CA35200

Transport transfer schemes

– see Transport transfer schemes

Value added tax

– see Value added tax (VAT)

Value added tax capital goods scheme

Commentary – Tax Reporter ¶235-550 ; Quick Overview ¶60040

VAT capital goods scheme

Commentary – Tax Reporter ¶235-400

Wasting assets

– see also Wasting assets

Generally

Legislation/Regulatory – TCGA92 s. 44, 47
HMRC Guidance – CG12060 ; CG12330 ; CG15400 ; CG15445 ; CG15451 ; CG15452 ; CG15455 ; CG15460 ; CG15725 ; CG16900 ; CG60285 ; CG73982 ; CG76700 ; CG76706 ; CG76723 ; CG76724 ; CG76725 ; CG76730 ; CG76744 ; CG76746 ; CG76901 ; CG76904 ; CG77940

Wasting assets, exemption entitlement

Case Law – Burman (H.M. Inspector of Taxes) v. Westminster Press Ltd. [1987] BTC 516

Wear and tear allowance

Commentary – Endacott on Furnished Holiday Lettings 4.6

Writing-down allowances

Agricultural buildings and land

– see Agricultural buildings allowances

Business premises renovation allowances

– see Business premises renovation allowances

Dredging

– see Dredging allowances

Dwelling-houses let on assured tenancies

– see Assured tenancy allowances

Industrial buildings

– see Industrial buildings allowances

Know-how

– see Know-how allowances

Machinery and plant

– see Plant and machinery allowances

Mineral extraction

– see Mineral extraction allowances

Patent allowances

– see Patent allowances

Zero-emission goods vehicles

Legislation/Regulatory – FA2015 s. 45