Plant and machinery allowances

Commentary – Tax Reporter ¶245-670
HMRC Guidance – CA22030 ; CA22120
Case Law – (1) ELLERKER (H.M. INSPECTOR OF TAXES) v. UNION COLD STORAGE CO., LTD. (2) THOMAS BORTHWICK & SONS, LTD. v. COMPTON (H.M. INSPECTOR OF TAXES)