– see also Industrial buildings allowances

Plant and machinery allowances

Commentary – Tax Reporter ¶246-360
HMRC Guidance – CA21230 ; CA22050 ; CA31110
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)