Fixtures code
Claim allowances, no more than one person
Commentary –
Tax Reporter ¶1151-200
;
Tax Reporter ¶1151-500
Different interests in the same land
Commentary –
Tax Reporter ¶1151-500
Generally
Commentary –
Tax Reporter ¶1150-900
Granting allowances to persons incurring expenditure
Commentary –
Tax Reporter ¶1151-300
HMRC Guidance –
CA26100
Case Law –
JC Decaux (UK) Ltd v Francis (HMIT)