CA35000 | Industrial Buildings Allowance (IBA): balancing adjustments: contentsFrom HM Revenue & Customs · Capital Allowances ManualDetailsContents5 entriesCA35050IBA: balancing adjustments: balancing charge or balancing allowanceCA35100IBA: balancing adjustments: how to calculateCA35200IBA: balancing adjustments: proceeds from balancing eventsCA35300IBA: balancing adjustments: anti-avoidanceCA35400IBA: balancing adjustments: demolition costsPreviousNext