Motor cycles
Capital allowances
Commentary –
Tax Reporter ¶453-560
;
Quick Overview ¶60210
Fixed rate deductions
Commentary –
Key Data ¶3-265
Helmets, zero-rating
Legislation/Regulatory –
VATA94 Sch. 8, Grp. 16, item 3
Hire costs, deduction for
Margin scheme
– see Margin schemes
Meaning
Commentary –
Practical Capital Allowances ¶200-030
;
Practical Capital Allowances ¶200-600
;
Tax Reporter ¶415-110
Meaning, second-hand goods scheme
Case Law –
Philip Charles Leisure. [1993] BVC 784
Second-hand
– see Second-hand goods