Know-how
Acquisitions
Capital 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