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Official guidance
Capital Gains Manual

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

  • 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
  1. Capital Gains manual: introduction and computation: computation: expenditure: contents
  2. Enhancement expenditure: not reflected in the asset at disposal date

CG15186 | Enhancement expenditure: not reflected in the asset at disposal date

From HM Revenue & Customs · Capital Gains Manual

Expenditure which has proved futile or has wasted away before the disposal does not qualify as enhancement expenditure because it is not reflected in the state or nature of the asset at the date of disposal.

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