Internal HMRC manual which defines capital allowances, explains how allowances are made and how to claim.
Capital allowances - useful links
Useful links to external resources providing support and advice on capital allowances within the UK tax regime.
Summary from the Low Incomes Tax Reform Group which explains what capital allowances are and how to claim them.
Extensive collection of HMRC guidance on claiming and working out your capital allowances.
A series of short online presentations on capital allowances presented by Ray Chidell, a renowned author on the topic. The talks cover a whole spectrum of capital allowances issues, from fixtures and integral features to the definition of plant and the claiming of allowances, using examples to demonstrate how the rules work out in practice.
HMRC internal manual providing guidance on the meaning of research and development, qualifying expenditure, allowances and charges, disposal events and disposal values, demolition costs, and additional VAT.