Chargeable consideration

Commentary – Stamp Taxes Reporter ¶40-500

Plant and machinery allowances

Commentary – Tax Reporter ¶246-130
HMRC Guidance – CA21120 ; CA22030
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