Capital allowances

Allocating contributions

Commentary – Tax Reporter ¶1157-600

Balancing adjustments

Commentary – Tax Reporter ¶1157-700

Contributions to past expenditure

Commentary – Tax Reporter ¶1157-400
Case Law – Cyril Lord Carpets, Ltd. v. Schofield (H.M. Inspector of Taxes) Cyril Lord Carpets, Ltd. v. Commissioners of Inland Revenue

For the purposes of a trade or relevant activity

Commentary – Tax Reporter ¶1157-200

Generally

Commentary – Tax Reporter ¶1156-700–Tax Reporter ¶1157-000

Identity of recipient

Commentary – Tax Reporter ¶1157-500

Total or partial contribution

Commentary – Tax Reporter ¶1157-300