Guidance on Plant and Machinery Allowances (PMA) for qualifying expenditure on second-hand fixtures.
PDF, 50.6KB, 12 pages
Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.
1 March 2013
HM Revenue & Customs
Revenue and Customs Briefs
Tax agent and adviser guidance
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