CG15150P | Capital Gains manual: introduction and computation: computation: expenditure: contents

Contents22 entries

1. CG15150Expenditure: introduction
2. CG15155Expenditure: no double deduction
3. CG15160Expenditure: categories of allowable expenditure
4. CG15161Expenditure: allowable: cost of acquisition or creation
5. CG15164Expenditure: wasting assets
6. CG15165Assets acquired for consideration due after date of acquisition
7. CG15180Expenditure: enhancement expenditure
8. CG15181Expenditure: enhancement expenditure: on the asset
9. CG15186Enhancement expenditure: not reflected in the asset at disposal date
10. CG15190Expenditure: enhancement expenditure: example
11. CG15200Expenditure: enhancement expenditure: demolition costs
12. CG15201Enhancement expenditure: period before newly-acquired property let
13. CG15210Expenditure: enhancement expenditure: money's worth
14. CG15220Enhancement expenditure: cost of acquisition/enhancement expenditure
15. CG15230Expenditure: enhancement expenditure: assets merged, divided etc
16. CG15250Expenditure: incidental costs of acquisition and disposal
17. CG15260Incidental costs of acquisition and disposal: specific examples
18. CG15280Expenditure: professional fees
19. CG15284Expenditure: interest and finance charges
20. CG15288Expenditure: reimbursements, grants etc out of public money
21. CG15292Expenditure: miscellaneous points
22. CG15183Enhancement expenditure: reflected in state/nature of asset at disposal