Anti-avoidance, realisation of capital value

Apportionment of purchase price as to land value and construction costs

Balancing events

Buildings straddling boundaries

Capital allowances

Capital value, realisation

Change of building use

Designated assisted areas

Cap on allowances



Qualifying expenditure

Expenditure only incurred within time limit

Building sold unused

Expenditure is treated as incurred

Used building sold within two years


Grants received

Industrial building or structure, meaning

Initial allowances


Partially completed buildings

Phasing out allowances

Property scheme

Purchase of used buildings

Qualifying expenditure

Abolition of allowances post-2011

Initial allowances

Phasing out allowances

Roads on industrial estates

Tax avoidance scheme clearance revoked, professional negligence

Ten-year rule

Transactions between connected persons

Unit trust, allowable losses on disposal of units

Value added tax

Withdrawal of allowances

Writing-down allowances