Commentary

B3.354A Plant and machinery allowances—the pig industry

Business tax
Business tax | Commentary

B3.354A Plant and machinery allowances—the pig industry

Business tax | Commentary

B3.354A Plant and machinery allowances—the pig industry

HMRC and DEFRA together have produced additional guidance for the pig industry to illustrate the range of assets on which plant and machinery capital allowances can be claimed. The guidance is set out in HMRC Brief 3/10 'Guidance on plant and machinery capital allowances for the pig industry'1 and a brief summary is provided below.

The pig industry is an agricultural sector which is a particularly heavy investor in buildings and structures with very short economic lives. However, although certain fixtures in buildings and structures, such as feed systems, slatted flooring areas and movable

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