Know-how allowances
Allocation of qualifying expenditure to pools
Amount of
Availability
Available qualifying expenditure
Balancing allowances and charges
Amount of
Determination of entitlement or liability
Pooling of expenditure
Calculation of allowances and charges
Allowable qualifying expenditure
Capital or revenue expenditure
Overview
Total of disposal values
Writing-down allowances
Determination of entitlement or liability
Disposal values
Divers
Excluded expenditure
Exclusion of commercial know-how
Generally
Giving effect to
Giving effect to allowances and charges
Know-how, meaning
Non-residents
Partnership changes
Pooling
Pooling of expenditure
Property, treatment as
Qualifying expenditure
Excluded expenditure
Generally
Meaning
Successions
Training of divers
Unrelieved qualifying expenditure
Writing-down allowances
Amount of
Determination of entitlement or liability
Generally
Pooling of expenditure