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BIM35300 | Capital/revenue divide: general themes: contents

From HM Revenue & Customs · Business Income Manual

This chapter covers some general themes that have emerged from the case law dealing with the capital/revenue divide.

Contents6 entries

  1. BIM35301Capital/revenue divide: general themes: importance of the nature of the advantage obtained
  2. BIM35305Capital/revenue divide: general themes: recurrence
  3. BIM35310Capital/revenue divide: general themes: recurrence - limited and unlimited periodical payments
  4. BIM35315Capital/revenue divide: general themes: recurrence - payment for a partner’s share in firm
  5. BIM35320Capital/revenue divide: general themes: emphasis on what the expenditure achieves
  6. BIM35325Capital/revenue divide: general themes: abortive expenditure