Chattel exemption
Allowable loss
Commentary –
Tax Reporter ¶524-550
Caravans or houseboats
Commentary –
CGT and the Private Residence ¶30-020
Generally
Commentary –
Tax Reporter ¶509-050
;
Key Data ¶7-010
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
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
Trade or business use of assets
Commentary –
Tax Reporter ¶508-900
Wines and spirits
Commentary –
Tax Reporter ¶509-050