Generally

Legislation/Regulatory – ESC B16

New buildings

Legislation/Regulatory – VATA94 Sch. 8, Grp. 5, Note (22), (23)

Plant and machinery allowances

Commentary – Tax Reporter ¶245-890
HMRC Guidance – CA21010 ; CA21230 ; CA22010 ; CA22230
Case Law – Lupton (H.M. Inspector of Taxes) v. Cadogan Gardens Development Ltd. Carlton Tower Ltd. v. Moore (H.M. Inspector of Taxes) Carlton Tower Ltd. v. Commissioners of Inland Revenue

Private use of vehicles

Legislation/Regulatory – ITEPA2003 s. 248A