BIM35001 | Capital/revenue divide: introduction: contents
From HM Revenue & Customs · Business Income Manual
This chapter contains the following:
Contents10 entries
- BIM35002Capital/revenue divide: introduction: exclusion of capital items
- BIM35003Capital/revenue divide: introduction: interest
- BIM35005Capital/revenue divide: introduction: what is capital expenditure: historical overview
- BIM35010Capital/revenue divide: introduction: what is capital expenditure - the beginnings
- BIM35015Capital/revenue divide: introduction: what is capital expenditure - the aim is to determine the balance of profits
- BIM35020Capital/revenue divide: introduction: what is capital expenditure - fixed and circulating capital
- BIM35030Capital/revenue divide: introduction: interaction with accountancy principles
- BIM35035Capital/revenue divide: introduction: it is a question of law
- BIM35040Capital/revenue divide: introduction: expressions of judicial opinion are not words in an Act of Parliament
- BIM35045Capital/revenue divide: introduction: marginal cases