– see also Machine tools

Deductions

Legislation/Regulatory – CTA2009 s. 68 ; ITEPA2003 s. 367

Flat rate allowances

Commentary – Tax Reporter ¶457-500
HMRC Guidance – EIM00520 ; EIM05100 ; EIM05200 ; EIM32705 ; EIM32725 ; EIM32726
Case Law – FERGUSSON (Surveyor of Taxes) v. NOBLE.

Plant and machinery allowances

Commentary – Tax Reporter ¶246-080
HMRC Guidance – BIM46960
Case Law – Hinton (H.M. Inspector of Taxes) v. Maden & Ireland, Ltd.

Replacement or alteration

Legislation/Regulatory – ITTOIA2005 s. 68

Subcontractors in the construction industry

Commentary – Tax Reporter ¶400-800
HMRC Guidance – ESM0540 ; ESM7030
Case Law – Castle Construction (Chesterfield) Ltd v. R & C Commrs