Anti-avoidance provisions

Commentary – Practical Capital Allowances ¶600-300

Availability

Legislation/Regulatory – CAA2001 s. 484 ; FA2008 Sch. 27, para. 34
HMRC Guidance – CA80200 ; CA80300

Balancing allowances

Commentary – Tax Reporter ¶258-250 ; Practical Capital Allowances ¶600-300
Legislation/Regulatory – CAA2001 s. 488, Sch. 3, para. 104
HMRC Guidance – CA13100 ; CA81600 ; CA81600

Contribution allowances

Commentary – Practical Capital Allowances ¶115-400

Contributions

Legislation/Regulatory – CAA2001 s. 533, 543, Sch. 3, para. 106-109

Contributions and subsidies

Commentary – Tax Reporter ¶258-300 ; Practical Capital Allowances ¶600-350

Dredging, meaning

Commentary – Tax Reporter ¶258-100 ; Practical Capital Allowances ¶600-100
HMRC Guidance – CA80200

Generally

Commentary – Tax Reporter ¶258-000 ; Practical Capital Allowances ¶600-000 ; Quick Overview ¶60320

Giving effect to allowances

Legislation/Regulatory – CAA2001 s. 489
HMRC Guidance – CA80800

Giving effect to allowances and charges

Commentary – Tax Reporter ¶258-050 ; Practical Capital Allowances ¶600-050

Pre-trading expenditure of qualifying trades etc.

Legislation/Regulatory – CAA2001 s. 486
HMRC Guidance – CA80600

Qualifying expenditure

Commentary – Tax Reporter ¶258-150 ; Practical Capital Allowances ¶600-150
Legislation/Regulatory – CAA2001 s. 485
HMRC Guidance – CA80500 ; CA80500
Case Law – WHELAN (H.M. INSPECTOR OF TAXES) v. DOVER HARBOUR BOARD

Qualifying trade

Commentary – Tax Reporter ¶258-050 ; Practical Capital Allowances ¶600-200

Successions

Commentary – Tax Reporter ¶258-350 ; Practical Capital Allowances ¶600-400

Writing-down allowances

Commentary – Tax Reporter ¶258-200 ; Practical Capital Allowances ¶600-250
Legislation/Regulatory – CAA2001 s. 487, Sch. 3, para. 103
HMRC Guidance – CA81100 ; CA81200 ; CA81300 ; CA81400 ; CA81500