Assets derived from other assets

Commentary – Tax Reporter ¶520-100
Case Law – Aberdeen Construction Group Ltd. v. Commissioners of Inland Revenue.

Capital allowances

Commentary – Tax Reporter ¶520-200

Categories

Commentary – Tax Reporter ¶519-550

Clawback of reliefs given by extra-statutory concessions/statements of practice

Commentary – Tax Reporter ¶520-270
HMRC Guidance – CG13650
Case Law – Fallon & Anor (Executors of Morgan dec'd) v Fellows (HMIT)

Close companies

Former apportionment

Commentary – Tax Reporter ¶520-280

Transfer of assets at undervalue

Commentary – Tax Reporter ¶520-290

Consideration for acquisition/provision

Commentary – Tax Reporter ¶519-650

Enhancement expenditure

Commentary – Tax Reporter ¶519-700
HMRC Guidance – CG15183 ; CG15280
Case Law – Aberdeen Construction Group Ltd. v. Commissioners of Inland Revenue. ; Emmerson (H.M. Inspector of Taxes) v. Computer Time International Ltd. (in liquidation) ; Trustees of Fenston Will Trusts v. R & C Commrs

Gift hold-over relief

UK residential property interests to non-residents

Commentary – Tax Reporter ¶548-850
HMRC Guidance – CG37200

Goodwill, apportionment of consideration

Commentary – Tax Reporter ¶508-300
HMRC Guidance – CG68010 ; CG68030 ; CG68060
Case Law – Butler v. Evans (H.M. Inspector of Taxes)

Incidental costs

Commentary – Tax Reporter ¶519-800
HMRC Guidance – CG15260 ; CG16615
Case Law – Commissioners of Inland Revenue v. Chubb's Trustee

Interest

Commentary – Tax Reporter ¶519-900
HMRC Guidance – CG15284

Leases

Commentary – Tax Reporter ¶520-050

Meaning

Commentary – Tax Reporter ¶519-500

Non-deductible expenditure

Commentary – Tax Reporter ¶519-850

Part disposals

Commentary – Tax Reporter ¶520-050

Reimbursed expenditure out of public money

Commentary – Tax Reporter ¶519-950

Repudiation of the benefit of relief

Commentary – Tax Reporter ¶520-270
HMRC Guidance – CG13650
Case Law – Fallon & Anor (Executors of Morgan dec'd) v Fellows (HMIT)

Simplified computations and adjustments

Commentary – Tax Reporter ¶520-250
HMRC Guidance – CG57710

Small part disposals of land

Commentary – Tax Reporter ¶520-050

Title expenditure

Commentary – Tax Reporter ¶519-750
HMRC Guidance – CG15220
Case Law – Allison (H.M. Inspector of Taxes) v. Murray ; Emmerson (H.M. Inspector of Taxes) v. Computer Time International Ltd. (in liquidation) ; Lee v Jewitt (HMIT)

Wasting assets

Commentary – Tax Reporter ¶520-150

Wholly and exclusively incurred expenditure

Commentary – Tax Reporter ¶519-600
Case Law – Cleveleys Investment Trust Co. v. Commissioners of Inland Revenue (No. 2) ; Commissioners of Inland Revenue v. Chubb's Trustee ; Drummond v. R & C Commrs