Anti-avoidance, realisation of capital value

Apportionment of purchase price as to land value and construction costs

Buildings straddling boundaries

Capital allowances

Capital value, realisation

Change of building use

Designated

Designated, list

Expenditure only incurred within time limit

Building sold unused

Expenditure is treated as incurred

Used building sold within two years

Generally

Grants received

Industrial building or structure, meaning

Initial allowances

Meaning

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

Writing-down allowances