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Official guidance
Capital Allowances Manual

CA33500 · Industrial Buildings Allowance (IBA): Qualifying expenditure

  • CA33505 · IBA: Qualifying expenditure: Meaning of qualifying expenditure
  • CA33510 · IBA: Qualifying expenditure: Basic rule
  • CA33520 · IBA: Qualifying expenditure: Building bought unused
  • CA33530 · IBA: Qualifying expenditure: Used building bought from developer
  1. Industrial Buildings Allowance (IBA): Qualifying expenditure: Contents
  2. IBA: Qualifying expenditure: Meaning of qualifying expenditure

CA33505 | IBA: Qualifying expenditure: Meaning of qualifying expenditure

From HM Revenue & Customs · Capital Allowances Manual

CAA01/S292

The qualifying expenditure on a building is the expenditure on which IBA is based. Itis fixed when the building is first used and does not change even if the building changes hands, apart from one exceptional case CA37375.

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