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BIM35400 | Capital/revenue divide: tangible assets: contents

From HM Revenue & Customs · Business Income Manual

This chapter of the guidance on the capital/revenue divide covers a number of tax cases involving tangible assets and includes a section on whether expenditure is on repairs, replacement or improvements.

Contents23 entries

  1. BIM35401Capital/revenue divide: tangible assets: acquisition of an interest in land
  2. BIM35405Capital/revenue divide: tangible assets: exploitation of land
  3. BIM35410Capital/revenue divide: tangible assets: land with growing crops
  4. BIM35415Capital/revenue divide: tangible assets: assets with a short life
  5. BIM35420Capital/revenue divide: tangible assets: provision for expenditure on future abandonment
  6. BIM35425Capital/revenue divide: tangible assets: reinstating damaged land
  7. BIM35427Capital/revenue divide: tangible assets: damages for breach of contract
  8. BIM35428Capital/revenue divide: tangible assets: sale of trade assets (wagons) - incident of trade or capital?
  9. BIM35429Capital/revenue divide: tangible assets: sale of trade assets (ships) - incident of trade or capital?
  10. BIM35430Capital/revenue divide: tangible assets: repair or capital expenditure?
  11. BIM35435Capital/revenue divide: tangible assets: the entirety
  12. BIM35440Capital/revenue divide: tangible assets: identifying the entirety
  13. BIM35445Capital/revenue divide: tangible assets: improvements
  14. BIM35450Capital/revenue divide: tangible assets: asset bought in a defective condition
  15. BIM35455Capital/revenue divide: tangible assets: changes in technology and materials
  16. BIM35460Capital/revenue divide: tangible assets: character of the asset
  17. BIM35465Capital/revenue divide: tangible assets: no deduction for notional repairs
  18. BIM35467Capital/revenue divide: tangible assets: case law - a tale of two chimneys
  19. BIM35470Capital/revenue divide: tangible assets: case law - a tale of two pipelines
  20. BIM35475Capital/revenue divide: tangible assets: case law - a tale of two railways
  21. BIM35480Capital/revenue divide: tangible assets: case law - modernising a property
  22. BIM35485Capital/revenue divide: tangible assets: case law - embankments, barriers and roads
  23. BIM35490Capital/revenue divide: tangible assets: case law - football stadium