Capital allowances

Anti-avoidance provisions

Commentary – Tax Reporter ¶258-850

Apportionments

Commentary – Tax Reporter ¶258-850

Balancing allowances and charges

Commentary – Tax Reporter ¶258-800
HMRC Guidance – CA87000

Buildings bought unused

Commentary – Tax Reporter ¶258-750
HMRC Guidance – CA85250

Calculation of allowances and charges

Commentary – Tax Reporter ¶258-800
HMRC Guidance – CA87000

Common control, sales between persons under

Commentary – Tax Reporter ¶258-850

Connected persons, sales between

Commentary – Tax Reporter ¶258-850

Generally

Commentary – Tax Reporter ¶258-500
HMRC Guidance – CA85500

Giving effect to allowances and charges

Commentary – Tax Reporter ¶258-550

Historical background

Commentary – Tax Reporter ¶258-600

Qualifying dwelling-houses

Commentary – Tax Reporter ¶258-650

Qualifying expenditure

Commentary – Tax Reporter ¶258-750
HMRC Guidance – CA85250

Relevant interest

Commentary – Tax Reporter ¶258-650

Residue of expenditure

Commentary – Tax Reporter ¶258-800
HMRC Guidance – CA87000

Successions

Commentary – Tax Reporter ¶258-850

Termination of leases

Commentary – Tax Reporter ¶258-700

Transfers treated as sales

Commentary – Tax Reporter ¶258-850

Writing-down allowances

Commentary – Tax Reporter ¶258-800
HMRC Guidance – CA87000