Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Trading and Other Income) Act 2005 section 94D
Expenditure on vehicles
Section 94D sets out the circumstances in which a trader may claim a fixed rate mileage deduction for vehicle expenditure instead of deducting actual costs, and what happens once that choice is made.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.