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Official guidance
Capital Allowances Manual

CA11500 · General: Definitions

  • CA11510 · Chargeable period, accounting period and period of account
  • CA11520 · Dwelling-house
  • CA11530 · Capital expenditure and capital sums
  • CA11540 · Sale and time of sale
  • CA11550 · Dual resident investing company
  • CA11560 · Market value
  • CA11570 · Normal time limit for amending an income tax return
  • CA11580 · Notice
  • CA11590 · Property business
  • CA11600 · Parts of assets
  • CA11630 · Connected Persons
  • CA11650 · Control
  • CA11700 · Contracts
  • CA11750 · Expenditure incurred in foreign currency
  • CA11800 · When capital expenditure is incurred
  • CA11850 · Tax advantage
  • CA11900 · Additional VAT
  1. General: Contents
  2. General: Definitions: Contents

CA11500 | General: Definitions: Contents

From HM Revenue & Customs · Capital Allowances Manual

Contents17 entries

  1. CA11510General: Definitions: Chargeable period, accounting period and period of account
  2. CA11520General: Definitions: Dwelling-house
  3. CA11530General: Definitions: Capital expenditure and capital sums
  4. CA11540General: Definitions: Sale and time of sale
  5. CA11550General: Definitions: Dual resident investing company
  6. CA11560General: Definitions: Market value
  7. CA11570General: Definitions: Normal time limit for amending an income tax return
  8. CA11580General: Definitions: Notice
  9. CA11590General: Definitions: Property business
  10. CA11600General: Definitions: Parts of assets
  11. CA11630General: Definitions: Connected Persons
  12. CA11650General: Definitions: Control
  13. CA11700General: Definitions: Contracts
  14. CA11750General: Definitions: Expenditure incurred in foreign currency
  15. CA11800General: Definitions: When capital expenditure is incurred
  16. CA11850General: Definitions: Tax advantage
  17. CA11900General: Definitions: Additional VAT
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