Partitions Chargeable considerationCommentary – Stamp Taxes Reporter ¶40-500 Plant and machinery allowancesCommentary – Practical Capital Allowances ¶13-200 ; 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
Chargeable considerationCommentary – Stamp Taxes Reporter ¶40-500 Plant and machinery allowancesCommentary – Practical Capital Allowances ¶13-200 ; 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