– see also Motor vehicles; Cycles and 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

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

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