– see also Capital allowances; Industrial buildings allowances; Plant and machinery allowances

Acquisition of gas pipeline

Case Law – Barclays Mercantile Business Finance Ltd v Mawson (HM Inspector of Taxes). [2003] BTC 81 ; Barclays Mercantile Business Finance Ltd v Mawson (HM Inspector of Taxes). [2004] BTC 414

Agricultural buildings and land

– see Agricultural buildings allowances

Belonging

Commentary – Tax Reporter ¶1112-100–Tax Reporter ¶1112-200

Business premises renovation allowances

– see Business premises renovation allowances

Capital expenditure

Commentary – Tax Reporter ¶1111-700–Tax Reporter ¶1111-920
HMRC Guidance – CA11750
Case Law – North Central Wagon and Finance Co., Ltd. v. Fifield (H.M. Inspector of Taxes) ; THE GLOUCESTER RAILWAY CARRIAGE AND WAGON CO., LTD. v. THE COMMISSIONERS OF INLAND REVENUE.

Carrying a trade

Commentary – Tax Reporter ¶1110-600–Tax Reporter ¶1110-700
HMRC Guidance – BLM00315
Case Law – Edwards (H.M. Inspector of Taxes) v. Bairstow & Harrison ; Lupton (H.M. Inspector of Taxes) v. F.A. & A.B. Ltd.

Conditions of entitlement

Commentary – Tax Reporter ¶1110-200

Dredging

– see Dredging allowances

Dwelling-houses let on assured tenancies

– see Assured tenancy allowances

Ensign Tankers case

Commentary – Tax Reporter ¶1110-800–Tax Reporter ¶1111-100 ; Tax Reporter ¶1111-400
Case Law – Lupton (H.M. Inspector of Taxes) v. F.A. & A.B. Ltd. ; W.T. Ramsay Ltd v. Commissioners of Inland Revenue Eilbeck (H.M. Inspector of Taxes) v. Rawling

Generally

Commentary – Key Data ¶11-300 ; Tax Reporter ¶1110-000

Incurring of expenditure

Commentary – Tax Reporter ¶1111-300–Tax Reporter ¶1111-400 ; Tax Reporter ¶1111-600

Industrial buildings

– see Industrial buildings allowances

Know-how

– see Know-how allowances

Machinery and plant

– see Plant and machinery allowances

Mineral extraction

– see Mineral extraction allowances

Ownership

Commentary – Tax Reporter ¶1112-500–Tax Reporter ¶1112-700
Case Law – Wood Preservation Ltd. v. Prior (H.M. Inspector of Taxes)

Patent allowances

– see Patent allowances

Payment for release of option over asset

Case Law – Bolton (H.M. Inspector of Taxes) v. International Drilling Co. Ltd. International Drilling Co. Ltd. v. Bolton (H.M. Inspector of Taxes). [1983] BTC 3

Plant or machinery

First-year allowances in enterprise zones

Commentary – Tax Reporter ¶1113-000–Tax Reporter ¶1113-100

Owned by claimant

Commentary – Tax Reporter ¶1112-000

Provision

Commentary – Tax Reporter ¶1111-950–Tax Reporter ¶1111-970
HMRC Guidance – CA20070
Case Law – Ben-Odeco Ltd. v. Powlson (H.M. Inspector of Taxes) ; Commissioners of Inland Revenue v. Barclay, Curle & Co. Ltd. Barclay, Curle & Co. Ltd. v. Commissioners of Inland Revenue

Purchase of equipment situated abroad and subsequent leasing and subleasing

Case Law – BMBF (No. 24) Ltd v Inland Revenue Commissioners [2003] BTC 178 ; BMBF (No. 24) Ltd v Inland Revenue Commissioners. [2004] BTC 26

Qualifying activity

Commentary – Tax Reporter ¶1111-990

Railway company construction of railway line

Case Law – West Somerset Railway Plc v Chivers (HMIT) (1995) Sp C 1

Sterling currency

Commentary – Tax Reporter ¶1111-925