Plant and machinery allowances

Commentary – Practical Capital Allowances ¶12-400 ; Tax Reporter ¶246-110
Case Law – Jarrold (H.M. Inspector of Taxes) v. John Good & Sons, Ltd. ; 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