Seats Plant and machinery allowancesCommentary – Practical Capital Allowances ¶13-440 ; Tax Reporter ¶246-240 HMRC Guidance – CA21230 ; CA22240 Case Law – Brown (H.M. Inspector of Taxes) v. Burnley Football and Athletic Co. Ltd. ; Munby v. Furlong (H.M. Inspector of Taxes)
Plant and machinery allowancesCommentary – Practical Capital Allowances ¶13-440 ; Tax Reporter ¶246-240 HMRC Guidance – CA21230 ; CA22240 Case Law – Brown (H.M. Inspector of Taxes) v. Burnley Football and Athletic Co. Ltd. ; Munby v. Furlong (H.M. Inspector of Taxes)