Assets derived from other assets

Capital allowances


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

Close companies

Former apportionment

Transfer of assets at undervalue

Consideration for acquisition/provision

Enhancement expenditure

Gift hold-over relief

UK residential property interests to non-residents

Goodwill, apportionment of consideration

Incidental costs




Non-deductible expenditure

Part disposals

Reimbursed expenditure out of public money

Repudiation of the benefit of relief

Simplified computations and adjustments

Small part disposals of land

Title expenditure

Wasting assets

Wholly and exclusively incurred expenditure