Cash basis

Commentary – Practical Capital Allowances ¶125-000 ; Key Data ¶3-260

Cash basis for

Commentary – Tax Reporter ¶235-600
HMRC Guidance – CA11540 ; CA12200

Deductions allowable at fixed rate

Commentary – Key Data ¶3-781

Disincorporation relief

Commentary – Key Data ¶7-050

Flat rate deduction

Commentary – Tax Reporter ¶290-620

Mileage rates

Commentary – Key Data ¶3-296