Chargeable gains

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

Treated as incurred

Case Law – Sidebottom [2018] TC 06724