Acquisitions

Capital allowances

– see also Know-how allowances

Calculation of allowances and charges

Capital or revenue expenditure

Divers

Excluded expenditure

Exclusion of commercial know-how

Generally

Giving effect to allowances and charges

Know-how, meaning

Non-residents

Partnership changes

Qualifying expenditure

Successions

Consideration received, charge to tax

Corporation tax charge

Disposals

Apportionment where property sold together

Capital sums, meaning

Charge to tax

Contributions to expenditure

Exceptions to charge

Exchanges

Generally

Income charged

Part disposals

Person liable

Seller controlled by buyer

Trade continuing

Double taxation relief

Generally

Meaning

Oil taxation

Trading receipts

Associated body, to

Continuance of trade

Generally

Part disposal of trade