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HMRC internal manual

Capital Allowances Manual

From
HM Revenue & Customs
Updated
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Plant and Machinery Allowances (PMA): meaning of plant and machinery: contents

  1. CA21010
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: general approach to claims
  2. CA21100
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: development of case law
  3. CA21110
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: setting
  4. CA21120
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: when setting is plant
  5. CA21130
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: décor
  6. CA21135
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: whether an asset is plant is a question of fact
  7. CA21140
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: Wimpy - the current state of the law on the meaning of plant
  8. CA21150
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: completeness test
  9. CA21160
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: entity or piecemeal approach
  10. CA21170
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: mains services overview
  11. CA21180
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: electrical installations and other mains services
  12. CA21190
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: lifts, escalators and building alterations
  13. CA21200
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: miscellaneous items that are plant
  14. CA21210
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: customer lists
  15. CA21215
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: pontoons
  16. CA21220
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: animals
  17. CA21230
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: football ground improvements
  18. CA21240
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: films
  19. CA21250
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: number plates
  20. CA21260
    Plant and Machinery Allowances (PMA): meaning of plant and machinery: all-weather and artificial surfaces