Capital allowance

Commentary – Key Data ¶11-400

Green guide

Commentary – Practical Capital Allowances ¶160-600

Plant and machinery allowances

Commentary – Practical Capital Allowances ¶13-550 ; Practical Capital Allowances ¶160-600 ; Tax Reporter ¶246-330
HMRC Guidance – CA21230 ; CA22030 ; CA22240
Case Law – Brown (H.M. Inspector of Taxes) v. Burnley Football and Athletic Co. Ltd.