Plant and machinery allowances

Commentary – Practical Capital Allowances ¶13-940 ; Tax Reporter ¶246-470
Case Law – 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