Structures
– see also Industrial buildings allowances
Plant and machinery allowances
Commentary –
Practical Capital Allowances ¶11-150
;
Practical Capital Allowances ¶13-590
;
Tax Reporter ¶246-360
Case Law –
Benson (H.M. Inspector of Taxes) v. Yard Arm Club Ltd.
;
Brown (H.M. Inspector of Taxes) v. Burnley Football and Athletic Co. Ltd.
;
Dixon (H.M. Inspector of Taxes) v. Fitch's Garage Ltd.
;
Schofield (H.M. Inspector of Taxes) v. R.&H. Hall Ltd.
;
St. John's School (Mountford and Another) v. Ward (H.M. Inspector of Taxes)