Accounting practice

Allowances and charges

Balancing charges

Chargeable period for which disposal value is to be brought into account

Costs of demolition

Disposal values and disposal events

Entitlement to allowances

Amount of relief

Balancing allowances and charges

Balancing charges

Calculation of allowances and charges



Capital goods scheme, interaction with

Civil proceedings for recovery of property

Claims, specialist units

Common control, sales to persons under

Company ceasing to be UK resident on formation of

Connected persons, sales between

Demolition costs

Disposal events and values

Disposal of oil licences

Election for research and development allowances not to be recaptured


Expenditure on

Fixtures, restriction on amount of qualifying expenditure


Giving effect to allowances and charges

HMRC guidance

New trades

Oil licences

Consideration to be treated as nil


Disposal with exploitation value

Interest in an oil licence, meaning

Licensed area, meaning


Oil, meaning

Relevant authority, meaning

Undeveloped ares

On behalf of claimant

On behalf of or by claimant

Partnerships, effect of changes

Qualifying expenditure




Recapture of, following sale

Regulations and guidelines

Related to the trade

Research and development, meaning

Sales time of cessation of ownership

Sales treated as being for alternative amount

Sales treated as being for an alternative amount

Structures and buildings allowances

Successions, effect of

Targeted loss buying

Value added tax capital goods scheme

Value added tax liabilities and rebates