CG15150P – Capital Gains manual: introduction and computation: computation: expenditure [CG15150P]
Contents:
- [CG15150P] CG15150P – Capital Gains manual: introduction and computation: computation: expenditure
- [CG15150] CG15150 – Expenditure: introduction
- [CG15155] CG15155 – Expenditure: no double deduction
- [CG15160] CG15160 – Expenditure: categories of allowable expenditure
- [CG15161] CG15161 – Expenditure: allowable: cost of acquisition or creation
- [CG15164] CG15164 – Expenditure: wasting assets
- [CG15165] CG15165 – Assets acquired for consideration due after date of acquisition
- [CG15180] CG15180 – Expenditure: enhancement expenditure
- [CG15181] CG15181 – Expenditure: enhancement expenditure: on the asset
- [CG15183] CG15183 – Enhancement expenditure: reflected in state/nature of asset at disposal
- [CG15186] CG15186 – Enhancement expenditure: not reflected in the asset at disposal date
- [CG15190] CG15190 – Expenditure: enhancement expenditure: example
- [CG15200] CG15200 – Expenditure: enhancement expenditure: demolition costs
- [CG15201] CG15201 – Enhancement expenditure: period before newly-acquired property let
- [CG15210] CG15210 – Expenditure: enhancement expenditure: money's worth
- [CG15220] CG15220 – Enhancement expenditure: cost of acquisition/enhancement expenditure
- [CG15230] CG15230 – Expenditure: enhancement expenditure: assets merged, divided etc
- [CG15250] CG15250 – Expenditure: incidental costs of acquisition and disposal
- [CG15260] CG15260 – Incidental costs of acquisition and disposal: specific examples
- [CG15280] CG15280 – Expenditure: professional fees
- [CG15284] CG15284 – Expenditure: interest and finance charges
- [CG15288] CG15288 – Expenditure: reimbursements, grants etc out of public money
- [CG15292] CG15292 – Expenditure: miscellaneous points