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
- BIM35001Capital/revenue divide: introduction: contents
- BIM35200Capital/revenue divide: the role of accountancy: contents
- BIM35300Capital/revenue divide: general themes: contents
- BIM35400Capital/revenue divide: tangible assets: contents
- BIM35700Capital/revenue divide: intellectual property: contents
- BIM35800Capital/revenue divide: computer software: contents
- BIM35900Capital/revenue divide: tax cases and summing up: contents