Fencing – see also Agricultural land and buildings; Agricultural buildings allowances GenerallyCommentary – Royse on Construction Industry Scheme 3.9 Plant and machinery allowancesCommentary – Practical Capital Allowances ¶11-700 ; Tax Reporter ¶245-860 HMRC Guidance – CA21230 ; CA22270 Case Law – Abbott Laboratories Ltd. v. Carmody (H.M. Inspector of Taxes)
– see also Agricultural land and buildings; Agricultural buildings allowances GenerallyCommentary – Royse on Construction Industry Scheme 3.9 Plant and machinery allowancesCommentary – Practical Capital Allowances ¶11-700 ; Tax Reporter ¶245-860 HMRC Guidance – CA21230 ; CA22270 Case Law – Abbott Laboratories Ltd. v. Carmody (H.M. Inspector of Taxes)