– see also Motor vehicles; Cycles and motor cycles

Capital allowances

Commentary – Tax Reporter ¶453-560 ; Essential Tax Companion ¶60210

Global accounting, exclusion

Legislation/Regulatory – SI 1995/1268 art. 13(2)

Helmets, zero-rating

Legislation/Regulatory – VATA94 Sch. 8, Grp. 16, item 3

Hire costs, deduction for

Commentary – Tax Reporter ¶212-000–Tax Reporter ¶212-050 ; Tax Reporter ¶223-110 ; Tax Reporter ¶707-860 ; Tax Reporter ¶707-865
HMRC Guidance – BIM47740 ; BIM47750

Margin scheme

– see Margin schemes

Meaning

Commentary – Tax Reporter ¶415-110

Meaning, second-hand goods scheme

Case Law – Philip Charles Leisure. [1993] BVC 784

Mileage allowance payments

Commentary – Hardman's Tax Rates and Tables ¶3-475

Second-hand

– see Second-hand goods