Allowable expenditure/base cost
Assets derived from other assets
Capital allowances
Categories
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
Interest
Leases
Meaning
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