Capital allowances

Anti-avoidance provisions

Apportionments

Balancing allowances and charges

Buildings bought unused

Calculation of allowances and charges

Common control, sales between persons under

Connected persons, sales between

Generally

Giving effect to allowances and charges

Historical background

Qualifying dwelling-houses

Qualifying expenditure

Relevant interest

Residue of expenditure

Successions

Termination of leases

Transfers treated as sales

Writing-down allowances