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BIM43250 | Specific deductions: dilapidations under a lease: contents

From HM Revenue & Customs · Business Income Manual

Dilapidations are works of repair or re-instatement for which a lessee is liable. Expenditure on dilapidations may be capital or revenue and is allowable or not accordingly.

This chapter contains the following:

Contents4 entries

  1. BIM43251Specific deductions: dilapidations under a lease: meaning of dilapidations
  2. BIM43255Specific deductions: dilapidations under a lease: capital expenditure
  3. BIM43260Specific deductions: dilapidations under a lease: revenue expenditure
  4. BIM43265Specific deductions: dilapidations under a lease: composition payment to lessor