Generally

Commentary – 3.7

Plant and machinery allowances

Commentary – Practical Capital Allowances ¶13-920 ; Tax Reporter ¶246-460
HMRC Guidance – CA21180 ; CA21200 ; CA21230 ; CA22100 ; EM2022
Case Law – (1) CATTERMOLE (H.M. INSPECTOR OF TAXES) v. CORPORATION OF REIGATE (et e contra) (2) KNEEN (H.M. INSPECTOR OF TAXES) v. WOKING ELECTRIC SUPPLY CO., LTD. (et e contra) (3) KNEEN (H.M. INSPECTOR OF TAXES) v. WOKING ELECTRIC SUPPLY CO., LTD. ; Commissioners of Inland Revenue v. Barclay, Curle & Co. Ltd. Barclay, Curle & Co. Ltd. v. Commissioners of Inland Revenue ; MARGRETT (H.M. INSPECTOR OF TAXES) v. THE LOWESTOFT WATER & GAS COMPANY ; St. John's School (Mountford and Another) v. Ward (H.M. Inspector of Taxes)