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)