BIM35800 | Capital/revenue divide: computer software: contents
From HM Revenue & Customs · Business Income Manual
This chapter explains the treatment of expenditure on computer software in the context of the capital/revenue divide and covers the following:
Contents5 entries
- BIM35801Capital/revenue divide: computer software: introduction
- BIM35805Capital/revenue divide: computer software: Tax Bulletin article
- BIM35810Capital/revenue divide: computer software: general considerations
- BIM35815Capital/revenue divide: computer software: costs of setting up a web site
- BIM35820Capital/revenue divide: computer software: in-house software development costs: contents