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BIM35000 | Capital/revenue divide: contents

From HM Revenue & Customs · Business Income Manual

This guidance on the capital/revenue divide covers the following:

  • The relevant statute.

  • What is capital expenditure?

  • The relevant case law and examples.

  • A detailed explanation of the treatment of computer software costs including software developed in-house.

These are discussed under the following sections and headings:

Contents7 entries

  1. BIM35001Capital/revenue divide: introduction: contents
  2. BIM35200Capital/revenue divide: the role of accountancy: contents
  3. BIM35300Capital/revenue divide: general themes: contents
  4. BIM35400Capital/revenue divide: tangible assets: contents
  5. BIM35700Capital/revenue divide: intellectual property: contents
  6. BIM35800Capital/revenue divide: computer software: contents
  7. BIM35900Capital/revenue divide: tax cases and summing up: contents