Hotels and guest houses
– see also Enterprise zones
Accounting for non-business expenditure
Commentary –
Tax Reporter ¶268-900
Capital allowances
Enterprise zones
– see Enterprise zones
Corporate venturing scheme, excluded activity
Commentary –
Tax Reporter ¶716-140
HMRC Guidance –
CA32402
Enterprise investment scheme, excluded activity
Commentary –
Tax Reporter ¶323-470
Enterprise zones
– see Enterprise zones
Tax avoidance, HMRC taskforce
Commentary –
Tax Reporter ¶268-920
Venture capital trusts, qualifying trade
Commentary –
Tax Reporter ¶326-930