Generally

Commentary – Practical Capital Allowances ¶200-080 ; Practical Capital Allowances ¶200-400

Hire-purchase sale, time of disposal

Case Law – Lyon (H.M. Inspector of Taxes) v. Pettigrew. [1985] BTC 168

Licence plates, plant and machinery allowances

Commentary – Practical Capital Allowances ¶13-700

Plant and machinery allowances

Commentary – Tax Reporter ¶238-620 ; Tax Reporter ¶246-380
HMRC Guidance – CA21250 ; CA23153