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Contents

Official guidance
Capital Allowances Manual

CA12000 · General: Combined sales

  • CA12100 · Property sold with other property
  • CA12200 · What the apportionment legislation covers
  • CA12300 · Sale of interest in land with asset
  • CA12400 · Apportionment: other assets
  • CA12500 · Apportionment: appeals
  1. General: Combined sales: Contents
  2. General: Combined sales: Apportionment: other assets

CA12400 | General: Combined sales: Apportionment: other assets

From HM Revenue & Customs · Capital Allowances Manual

Valuation and apportionment advice about ships, aircraft, caravans, patents and know-how may be obtained from Shares and Assets Valuation. If you consult Shares and Assets Valuation you should send your request for assistance in a memo.

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