Enhancement expenditure
Chargeable gains
Commentary –
Tax Reporter ¶519-700
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