Cycles and cyclists
Capital allowances
HMRC Guidance –
CA21230
;
EIM36550
;
EIM36560
;
EIM36710
;
EIM36720
;
EIM36730
;
EIM36810
;
EIM60055
;
EIM64650
;
EIM70705
;
EIM70790
Case Law –
Hillyer v. Leeke (H.M. Inspector of Taxes)
Employee benefits
Generally
Pooled cycles
Commentary –
Tax Reporter ¶432-550
HMRC Guidance –
EIM21664
Transfer of used bicycle
Commentary –
Tax Reporter ¶419-090
HMRC Guidance –
EIM21667A
Mileage allowances
Legislation/Regulatory –
SI 2001/1004 Sch. 3, Pt. VIII, para. 7B
Plant and machinery allowances