Machinery and plant allowances

Commentary – Tax Reporter ¶246-075
HMRC Guidance – CA21160 ; CA22030
Case Law – LANCASHIRE ELECTRIC POWER COMPANY v. WILKINSON (H.M. INSPECTOR OF TAXES) WILKINSON (H.M. INSPECTOR OF TAXES) v. LANCASHIRE ELECTRIC POWER COMPANY

Protection

Commentary – Tax Reporter ¶246-077