Capital allowances

Commentary – Tax Reporter ¶245-475
HMRC Guidance – CA21200 ; CA21230 ; CA22070
Case Law – Cooke (H.M. Inspector of Taxes) v. Beach Station Caravans Ltd. ; Jarrold (H.M. Inspector of Taxes) v. John Good & Sons, Ltd.

Plant and machinery allowances

Commentary – Practical Capital Allowances ¶11-030 ; Practical Capital Allowances ¶11-290