Show Summary Details Maximising the claim for plant and machinery Farm buildings as plant Advantages of definition of plant not building The grain silo case The potato storage case Improvements and repairs to the farm Capital allowances under the spotlight The impact of the Gunfleet Sands Ltd case on capital allowances on environmental studies and indirect costs Improvements to property as plant and installation Structures and buildings allowance (SBA) Capital allowances on buying a farm – plan ahead Tax relief on camping pods and double cab pick-ups Renewal basis Capital allowances planning together with cessation Livestock and arable farming – stock considerations Stock Valuation BIM55410 (Help sheet 232) Herd basis and FRS 102 Stock valuation adjustments on cessation Animals’ eligibility for capital allowances ELMs – stock and work in ...