– see also Sportsmen; Bicycles and cycling safety equipment

Capital allowances

Commentary – Tax Reporter ¶236-190 ; Tax Reporter ¶245-510 ; Tax Reporter ¶453-560
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

Commentary – Tax Reporter ¶419-100 ; Tax Reporter ¶432-550 ; Tax Reporter ¶437-600
HMRC Guidance – EIM21664 ; EIM21671 ; EIM21673 ; EIM21845 ; EIM32620

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

Commentary – Practical Capital Allowances ¶11-100 ; Practical Capital Allowances ¶155-800