Personalised

Input tax

Commentary – Indirect Tax Reporter ¶19-180

Output tax

Commentary – Indirect Tax Reporter ¶18-570

Personalised, input tax

Case Law – Alexander. [1992] BVC 691

Plant and machinery allowances

Commentary – Practical Capital Allowances ¶12-410 ; Tax Reporter ¶246-120
HMRC Guidance – CA21250 ; CA23510