Allowable loss

Commentary – Tax Reporter ¶524-550

Caravans or houseboats

Commentary – CGT and the Private Residence ¶30-020

Generally

Commentary – Tax Reporter ¶509-050 ; Hardman's Tax Rates and Tables ¶7-000
HMRC Guidance – CG76870 ; CG76881 ; CG76900 ; CG76901 ; CG76905
Case Law – Neely v Ward (HMIT). [1991] BTC 408 ; Neely v. Ward (HM Inspector of Taxes). [1993] BTC 110

Shotguns

Commentary – Tax Reporter ¶509-050
HMRC Guidance – CG76870 ; CG76881 ; CG76900 ; CG76901 ; CG76905

Wasting assets

Commodity dealing

Commentary – Tax Reporter ¶509-000

Expenditure qualifying for capital allowances

Commentary – Tax Reporter ¶508-950

Generally

Commentary – Tax Reporter ¶235-700 ; Tax Reporter ¶508-850
HMRC Guidance – CG60970 ; CG76901

Trade or business use of assets

Commentary – Tax Reporter ¶508-900

Wines and spirits

Commentary – Tax Reporter ¶509-050
HMRC Guidance – CG76870 ; CG76881 ; CG76900 ; CG76901 ; CG76905