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Official guidance

Capital Gains Manual

CG15150P · Capital Gains manual: introduction and computation: computation: expenditure

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CG15150 · Expenditure: introduction
CG15155 · Expenditure: no double deduction
CG15160 · Expenditure: categories of allowable expenditure
CG15161 · Expenditure: allowable: cost of acquisition or creation
CG15164 · Expenditure: wasting assets
CG15165 · Assets acquired for consideration due after date of acquisition
CG15180 · Expenditure: enhancement expenditure
CG15181 · Expenditure: enhancement expenditure: on the asset
CG15186 · Enhancement expenditure: not reflected in the asset at disposal date
CG15190 · Expenditure: enhancement expenditure: example
CG15200 · Expenditure: enhancement expenditure: demolition costs
CG15201 · Enhancement expenditure: period before newly-acquired property let
CG15210 · Expenditure: enhancement expenditure: money's worth
CG15220 · Enhancement expenditure: cost of acquisition/enhancement expenditure
CG15230 · Expenditure: enhancement expenditure: assets merged, divided etc
CG15250 · Expenditure: incidental costs of acquisition and disposal
CG15260 · Incidental costs of acquisition and disposal: specific examples
CG15280 · Expenditure: professional fees
CG15284 · Expenditure: interest and finance charges
CG15288 · Expenditure: reimbursements, grants etc out of public money
CG15292 · Expenditure: miscellaneous points
CG15183 · Enhancement expenditure: reflected in state/nature of asset at disposal

Capital Gains manual: introduction and computation: computation: expenditure: contents
Enhancement expenditure: reflected in state/nature of asset at disposal

CG15183 | Enhancement expenditure: reflected in state/nature of asset at disposal

From HM Revenue & Customs · Capital Gains Manual

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