Tools
– see also Machine tools
Deductions
Flat rate allowances
Commentary –
Tax Reporter ¶457-500
Case Law –
FERGUSSON (Surveyor of Taxes) v. NOBLE.
Plant and machinery allowances
Commentary –
Tax Reporter ¶246-080
HMRC Guidance –
BIM46960
Replacement or alteration
Legislation/Regulatory –
ITTOIA2005 s. 68
Subcontractors in the construction industry
Commentary –
Tax Reporter ¶400-800