Acquisitions

Legislation/Regulatory – ITTOIA2005 s. 192-195
HMRC Guidance – BIM90035 ; BIM90055 ; CG68200

Capital allowances

– see also Know-how allowances

Calculation of allowances and charges

Commentary – Tax Reporter ¶257-200
HMRC Guidance – CA71300

Capital or revenue expenditure

Commentary – Tax Reporter ¶257-250
HMRC Guidance – CA72000 ; CA72200 ; CA73000
Case Law – (1) ASSOCIATED PORTLAND CEMENT MANUFACTURERS, LTD. v. KERR (H.M.INSPECTOR OF TAXES) (2) ASSOCIATED PORTLAND CEMENT MANUFACTURERS, LTD. v. COMMISSIONERS OF INLAND REVENUE) ; (1) Jeffrey (H.M. Inspector of Taxes)Rolls-Royce, Ltd. (2) Commissioners of Inland Revenue v. Rolls-Royce, Ltd. (3) Commissioners of Inland Revenue v. Rolls-Royce, Ltd. (4) Commissioners of Inland Revenue v. Rolls-Royce, Ltd. ; Evans Medical Supplies, Ltd. v. Moriarty (H.M. Inspector of Taxes) ; Thomsons (Carron) Ltd. v. Commissioners of Inland Revenue

Divers

Commentary – Tax Reporter ¶257-300
HMRC Guidance – CA74000

Excluded expenditure

Commentary – Tax Reporter ¶257-150
HMRC Guidance – CA70040 ; CA71000

Exclusion of commercial know-how

Commentary – Tax Reporter ¶257-100
HMRC Guidance – CA70010 ; CA70030

Generally

Commentary – Tax Reporter ¶257-000
HMRC Guidance – CA70001 ; CA70020

Giving effect to allowances and charges

Commentary – Tax Reporter ¶257-000
HMRC Guidance – CA70001 ; CA70020

Know-how, meaning

Commentary – Tax Reporter ¶257-100
HMRC Guidance – CA70010 ; CA70030

Non-residents

Commentary – Tax Reporter ¶257-300
HMRC Guidance – CA74000

Partnership changes

Commentary – Tax Reporter ¶257-300
HMRC Guidance – CA74000

Qualifying expenditure

Commentary – Tax Reporter ¶257-150
HMRC Guidance – CA70040 ; CA71000

Successions

Commentary – Tax Reporter ¶257-300
HMRC Guidance – CA74000

Consideration received, charge to tax

Commentary – Tax Reporter ¶129-220

Corporation tax charge

Commentary – Tax Reporter ¶702-400

Disposals

Apportionment where property sold together

Legislation/Regulatory – ITTOIA2005 s. 606, 607

Capital sums, meaning

Legislation/Regulatory – ITTOIA2005 s. 608

Charge to tax

Legislation/Regulatory – CTA2009 s. 908-910 ; ITTOIA2005 s. 583
HMRC Guidance – BIM100190

Contributions to expenditure

Legislation/Regulatory – ITTOIA2005 s. 603, 604

Exceptions to charge

Legislation/Regulatory – CTA2009 s. 909 ; ITTOIA2005 s. 584

Exchanges

Legislation/Regulatory – ITTOIA2005 s. 605

Generally

Commentary – Tax Reporter ¶221-400
Legislation/Regulatory – ITTOIA2005 s. 192-195

Income charged

Legislation/Regulatory – ITTOIA2005 s. 585

Part disposals

Legislation/Regulatory – CTA2009 s. 178 ; ITTOIA2005 s. 194 ; TCGA92 s. 261A
HMRC Guidance – BIM42745 ; BIM90050

Person liable

Legislation/Regulatory – ITTOIA2005 s. 586

Seller controlled by buyer

Legislation/Regulatory – CTA2009 s. 179

Trade continuing

Legislation/Regulatory – CTA2009 s. 177

Double taxation relief

Legislation/Regulatory – ESC B8

Generally

Commentary – Schwarz on Tax Treaties ¶18-200 ; Essential Tax Companion ¶5615 ; Essential Tax Companion ¶60330

Meaning

Legislation/Regulatory – CTA2009 s. 176 ; ITTOIA2005 s. 192

Oil taxation

Commentary – Tax Reporter ¶799-100

Trading receipts

Associated body, to

Commentary – Tax Reporter ¶221-550 ; Tax Reporter ¶708-910

Continuance of trade

Commentary – Tax Reporter ¶221-450 ; Tax Reporter ¶708-890
Case Law – (1) Jeffrey (H.M. Inspector of Taxes)Rolls-Royce, Ltd. (2) Commissioners of Inland Revenue v. Rolls-Royce, Ltd. (3) Commissioners of Inland Revenue v. Rolls-Royce, Ltd. (4) Commissioners of Inland Revenue v. Rolls-Royce, Ltd.

Generally

Commentary – Tax Reporter ¶221-400 ; Tax Reporter ¶708-880

Part disposal of trade

Commentary – Tax Reporter ¶221-500 ; Tax Reporter ¶708-900