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Capital Allowances Manual
Publication Date: 2020
Publisher: Bloomsbury Professional
Copyright: 2020 Crown
Capital Allowances Manual
Definition of capital allowances, how allowances are made and how to claim
Last update: 28th August 2020
Contents
- CA10020: Scope of manual
- CA10030: Abbreviations used
- CA10040: History of capital allowances
- CA10050: Where to find the capital allowance legislation
- Close sectionCA11000: General
- Close sectionCA11100: General: claims
- Close sectionCA11500: General: Definitions
- CA11510: Chargeable period, accounting period and period of account
- CA11520: Dwelling house
- CA11530: Capital expenditure and capital sums
- CA11540: Sale and time of sale
- CA11550: Dual resident investing company
- CA11560: Market value
- CA11570: Normal time limit for amending an Income Tax return
- CA11580: Notice
- CA11590: Property business
- CA11600: Parts of assets
- CA11630: Connected Persons
- CA11650: Control
- CA11700: Contracts
- CA11750: Expenditure incurred in foreign currency
- CA11800: When capital expenditure is incurred
- CA11850: Tax advantage
- CA11900: Additional VAT
- Close sectionCA12000: General: Combined sales
- Close sectionCA13000: General: connected person and control sales
- Close sectionCA14000: General: Contributions
- CA14100: General rule about contributions received
- CA14200: Exceptions to general rule
- CA14300: Contributions that are repaid
- CA14400: Allowances on contribution - general conditions
- CA14500: Contributions towards expenditure on plant and machinery
- CA14600: Contributions towards IBA expenditure
- CA14700: Contributions towards ABA expenditure
- CA14800: Contributions towards MEA expenditure
- Close sectionCA15000: General: successions
- CA16000: Prevention of double allowances
- CA17000: Avoidance - Balancing allowance creation
- CA18000: Orders and regulations
- Close sectionCA20000: Plant and Machinery Allowances (PMA)
- Close sectionCA20005: Introduction
- CA20006: Outline
- CA20010: Plant and Machinery Allowances (PMA): introduction: qualifying activities
- CA20015: Employment or office - Employment or office - the ‘necessarily’ condition
- CA20020: UK property business
- CA20025: Furnished holiday lettings business
- CA20030: Overseas property business
- CA20040: Special leasing
- CA20050: Management of an investment company
- CA20060: Restricted meaning of ‘on’ and ‘on the provision of’
- CA20070: Professional fees and preliminaries
- CA20075: Plant and Machinery Allowances (PMA): introduction: sampling as a basis of claim - fixtures
- CA20080: Plant and Machinery Allowances (PMA): introduction: parts and shares
- Close sectionCA21000: Meaning of plant and machinery
- CA21010: General approach to claims
- CA21100: Development of case law
- CA21110: Setting
- CA21120: When setting is plant
- CA21130: Décor
- CA21135: Whether an asset is plant is a question of fact
- CA21140: Wimpy - the current state of the law on the meaning of plant
- CA21150: Completeness test
- CA21160: Entity or piecemeal approach
- CA21170: Mains services overview
- CA21180: Electrical installations, cold water systems, space or water heating systems, air cooling and air purification systems
- CA21190: Lifts, escalators and building alterations
- CA21200: Miscellaneous items that are plant
- CA21210: Customer lists
- CA21215: Plant and Machinery Allowances (PMA): meaning of plant and machinery: pontoons
- CA21220: Plant and Machinery Allowances (PMA): meaning of plant and machinery: animals
- CA21230: Football ground improvements
- CA21240: Films
- CA21250: Plant and Machinery Allowances (PMA): meaning of plant and machinery: number plates
- CA21260: All-weather and artificial surfaces
- Close sectionCA22000: Buildings and structures
- CA22005: Check legislation first
- CA22010: Buildings
- CA22020: Structures and works
- CA22030: Expenditure unaffected by legislation
- CA22040: Interests in land
- CA22050: Cases where structure was found to be ‘plant’ in common law
- CA22060: Swimming pools
- CA22070: Floors
- CA22080: Ceilings
- CA22090: Glasshouses and polytunnels
- CA22100: Caravans
- CA22110: Shelters, huts and so on
- CA22120: Cold stores
- CA22130: Squash courts
- CA22210: Demolition costs
- CA22220: Thermal insulation of buildings
- CA22230: Fire safety
- CA22240: Safety at designated sports grounds
- CA22260: Safety at other sports grounds
- CA22270: Personal security
- CA22280: Computer software
- CA22300: Expenditure on integral features
- Close sectionCA23000: Qualifying expenditure
- CA23010: General rule
- CA23020: Expenditure incurred before qualifying activity begins
- CA23030: Change of use of asset
- CA23040: Plant or machinery acquired as a gift
- CA23050: Expenditure by MPs on residential accommodation
- CA23060: Plant and machinery in dwelling house
- CA23065: Sums received for depreciation
- CA23070: Employments and offices
- CA23075: Expenditure for long funding lease
- Close sectionCA23080: Annual Investment Allowance
- CA23081: Outline
- CA23082: Who can claim?
- CA23083: PMA: Qualifying expenditure: Annual Investment Allowance (AIA) qualifying expenditure: date of expenditure
- CA23084: What is AIA qualifying expenditure?
- CA23085: Claims and amounts
- CA23086: PMA: Qualifying expenditure: Annual Investment Allowance (AIA) qualifying expenditure: subsequent disposals
- CA23087: Restrictions on entitlement - general
- CA23088: Restrictions on AIA applying to companies
- CA23089: Restrictions applying to unincorporated businesses
- CA23090: Meaning of ‘related’
- Close sectionCA23100: First year allowance (FYA)
- CA23110: Expenditure on which available and rates
- CA23111: Temporary FYAs 2009
- CA23115: Distinction between leasing and provision of services
- CA23120: Expenditure incurred by SMEs for Northern Ireland purposes
- CA23130: ICT expenditure incurred by small enterprises
- CA23135: Environmentally beneficial plant and machinery
- CA23140: Expenditure on energy-saving plant or machinery
- CA23141: FYAs - The Renewable Heat Incentive and Feed in Tariffs
- CA23145: FYAs -Zero emission goods vehicles- scope
- CA23146: FYAs: zero emission goods vehicles: exclusions
- CA23147: FYAs: zero emission goods vehicles: grants
- CA23148: FYAs: zero emission goods vehicles: defintion of undertakings
- CA23149: FYAs: zero emission goods vehicles: cap on qualifying expenditure
- CA23150: Expenditure incurred by energy services provider
- CA23153: Expenditure on cars with low carbon dioxide emissions
- CA23155: Expenditure on natural gas and hydrogen refuelling equipment
- CA23156: Expenditure on plant or machinery for an electric vehicle charging point
- CA23157: Expenditure on North Sea oil ring-fence plant and machinery
- CA23160: Expenditure incurred by SMEs
- CA23170: Meaning of SME
- CA23175: First-year tax credits
- Close sectionCA23200: Writing down allowances and balancing adjustment
- CA23210: Pooling
- CA23220: Rate of WDA
- CA23225: Small Pools allowance
- CA23230: Available qualifying expenditure
- CA23240: PMA: WDA & balancing adjustments: Disposal events
- CA23250: Disposal values
- CA23260: When no disposal value is brought to account
- CA23270: Disposal receipt - Final chargeable period
- CA23280: Other provisions about disposal values
- CA23290: PMA: WDA & balancing adjustments: Disposal of plant subject to lease
- Close sectionCA23300: Hire purchase
- Close sectionCA23400: Computer software
- Close sectionCA23500: Cars
- Close sectionCA23600: Short life assets
- Close sectionCA23700: Long-life assets
- CA23710: Outline
- CA23720: Meanings and definitions
- CA23730: Exclusions
- CA23740: Monetary limits
- CA23750: Second hand assets
- CA23780: Industry-wide agreements
- CA23781: Airlines agreement - purchases before 1 July 2014
- CA23782: Aircraft purchases before 1 July 2014 not within agreement
- CA23783: Aircraft purchases from 1 July 2014
- CA23785: Historic agreement about greenhouses
- CA23790: Application of legislation to modern printing equipment
- Close sectionCA23800: Long funding leases
- CA23805: PMA: Long funding leases: background, outline, commencement and electing in
- CA23810: PMA: Long funding lease: lessees
- CA23815: PMA: Long funding lease: pre-commencement rentals, additional expenditure
- CA23820: PMA: Long funding lease: chains of leases
- CA23825: PMA: Long funding lease: disposal events and disposal values
- CA23830: Definitions of plant or machinery lease, short lease, funding and long funding leases
- CA23835: PMA: Long funding lease: definitions of derived lease and excluded lease
- CA23840: PMA: Long funding lease: transfers, assignments etc.
- CA23845: PMA: Long funding lease: miscellaneous
- CA23850: PMA: Long funding lease: more definitions
- CA23855: PMA: Long funding lease: transitional issues
- Close sectionCA24000: Overseas leasing
- CA24005: PMA: Overseas leasing: Phasing out
- CA24010: PMA: Overseas leasing: Outline and definitions
- CA24050: PMA: Overseas leasing: Designated period
- CA24100: Overseas leasing: Protected leasing, short-term leasing
- CA24110: Overseas leasing: Qualifying purpose: basic rules
- CA24120: Overseas leasing: Qualifying purpose: ships and aircraft
- CA24130: Overseas leasing: Qualifying purpose: transport containers
- CA24200: Overseas leasing pool - rate of allowance
- CA24210: Overseas leasing: Recovery of excess allowances when plant or machinery leased overseas
- CA24300: Overseas leasing: When no allowances are due
- CA24350: Overseas leasing: Recovery of excess allowances when no allowances are due
- CA24400: Joint lessees
- CA24500: Overseas leasing: Certificates and notices
- Close sectionCA25000: Ships
- CA25100: Outline and meaning of ship
- CA25150: Single ship pool
- CA25200: Postponement of FYAs and WDAs
- CA25250: Disposal events
- CA25275: Ship not used
- CA25300: Deferment of balancing charges - outline
- CA25350: Meaning of qualifying ship
- CA25400: Conditions for and effect of deferment
- CA25450: Limit on amount deferred
- CA25475: Amount taken into account in respect of old ship
- CA25500: Attribution of deferred amounts, variation of attribution
- CA25600: Expenditure on new shipping
- CA25650: Changes in persons carrying on qualifying activity, connected persons
- Close sectionCA26000: Fixtures
- CA26025: Background and meaning of fixture
- CA26050: Scope of fixtures legislation
- CA26100: Meaning of relevant land, lease and interest in land
- CA26150: Person with interest in relevant land
- CA26200: Equipment lease, equipment lessor, equipment lessee
- CA26250: Purchaser of land giving consideration for fixture
- CA26300: Acquisition of land including fixture previously leased under an equipment lease
- CA26350: Incoming lessee
- CA26400: Restriction where previous PMA claim
- CA26450: Restriction where industrial buildings allowance or research and development allowance claimed previously
- CA26470: PMA: Fixtures: Changes in ownership: Introduction and commencement
- CA26472: PMA: Fixtures: Changes of ownership: Conditions for allowances
- CA26474: PMA: Fixtures: Changes in ownership: Past owner
- CA26476: PMA: Fixtures: Changes in ownership: Pooling requirement
- CA26478: PMA: Fixtures: Changes in ownership: fixed value requirement
- CA26479: PMA: Fixtures: Changes in ownership: Fixed value requirement: Application to tribunal
- CA26480: PMA: Fixtures: Changes in ownership: Relevant two year period
- CA26482: PMA: Fixtures: Changes in ownership: Disposal value statements
- CA26484: PMA: Fixtures: Changes in ownership: Evidence necessary to substantiate a claim
- CA26486: PMA: Fixtures: Changes in ownership: Sale of an asset that is no longer a fixture
- CA26500: Cessation of ownership of fixtures - qualifying interest
- CA26525: Cessation of ownership of fixtures - qualifying interest in special cases
- CA26550: Cessation of ownership - incoming lessee, severance, equipment lessor
- CA26600: Acquisition of ownership
- CA26700: Disposal values
- CA26750: Disposal values and avoidance cases
- CA26800: Election to fix apportionment
- CA26850: Election procedure
- CA26900: Definitions
- Close sectionCA27000: Assets used partly for qualifying activity
- Close sectionCA28000: Anti-avoidance
- CA28100: Introduction
- CA28200: Relevant transactions
- CA28300: Restriction on allowances
- CA28400: Finance leases - outline and meaning of finance lease
- CA28450: Finance leases - restriction on qualifying expenditure
- CA28500: Finance leases - meaning of sale and finance leaseback
- CA28600: Finance leases - lessor not bearing non-compliance risk
- CA28650: Election for revised qualifying expenditure in sale and leaseback cases
- CA28700: Assets being acquired by the seller on hire purchase
- CA28800: Extended meaning of connected person
- Close sectionCA28900: Anti-avoidance - finance leaseback
- CA28910: PMA: Anti-avoidance: Finance leaseback: Background, commencement and definitions
- CA28920: PMA: Anti-avoidance: Finance leaseback: Lessee's income or profits: deductions
- CA28930: PMA: Anti-avoidance: Finance leaseback: Lessee's income or profits: Termination of leaseback
- CA28940: PMA: Anti-avoidance: Finance leaseback: Lessor's income or profits: Computation of lessor's profits
- CA28950: PMA: Anti-avoidance: Finance leaseback: Lessor's income or profits: Termination of lease
- CA28960: PMA: Anti-avoidance: Finance leaseback: Leaseback not a finance lease for lessee
- CA28970: PMA- Anti-avoidance: Finance leaseback: further operating lease
- CA28980: PMA - Anti-avoidance: Finance leaseback: Transitional provisions
- Close sectionCA29000: Partnerships and successions
- Close sectionCA29200: Miscellaneous
- Close sectionCA29300: How allowances and charges are made
- CA29310: PMA: How allowances and charges are made: General approach and exceptions
- CA29320: PMA: How allowances and charges are made: Trade, property business, furnished holiday lettings business, overseas property business, professions and vocations, mines, transport undertakings, investment company, employment or office
- CA29440: PMA: How allowances and charges are made: Life assurance business
- CA29450: PMA: How allowances and charges are made: Special leasing
- Close sectionCA20005: Introduction
- Close sectionCA30000: Industrial buildings allowances
- Close sectionCA30100: Industrial Buildings Allowance (IBA) outline
- Close sectionCA31000: Industrial Buildings Allowance (IBA): Buildings and Structures
- Close sectionCA31200: Industrial Buildings Allowance (IBA): allowances
- Close sectionCA31300: Industrial Buildings Allowance (IBA): Qualifying expenditure
- CA31305: IBA: Qualifying expenditure: Cost of land does not qualify for IBA
- CA31310: IBA: Qualifying expenditure: Apportion where purchase price includes assets which do not qualify for IBA
- CA31400: IBA: Qualifying expenditure: Expenditure on the construction of a building
- CA31410: IBA: Qualifying expenditure: Abortive expenditure
- CA31420: IBA: Qualifying expenditure: Contributions and subsidies
- CA31450: IBA: Qualifying expenditure: Capital repairs to a building
- CA31500: IBA: Qualifying expenditure: Site preparation
- CA31550: IBA: Qualifying expenditure: Parts of buildings
- CA31600: IBA: Qualifying expenditure: Separate treatment of each block of expenditure
- CA31800: IBA: Qualifying expenditure: Prevention of double allowances
- CA32000: IBA: Meaning of industrial building
- Close sectionCA32200: Industrial Buildings allowance (IBA): Qualifying trade
- CA32205: IBA: Qualifying trade: Meaning thereof
- CA32210: IBA: Qualifying trade: Manufacturing
- CA32211: IBA: Qualifying trade: Cold stores
- CA32212: IBA: Qualifying trade: Meaning of goods or materials
- CA32213: IBA: Qualifying trade: Meaning of subjection to a process
- CA32214: IBA: Qualifying trade: Activities which are not the subjection of goods to a process
- CA32217: IBA: Qualifying trade: Television and radio companies
- CA32220: IBA: Qualifying trade: Maintaining or repairing goods or materials
- CA32221: IBA: Qualifying trade: Garages and vehicle repair workshops
- CA32224: IBA: Qualifying trade: Storage
- CA32225: IBA: Qualifying trade: Agricultural contracting
- CA32226: IBA: Qualifying trade: Foreign plantation
- CA32227: IBA: Qualifying trade: Fishing
- CA32228: IBA: Qualifying trade: Mineral extraction
- CA32230: IBA: Qualifying trade: Transport undertaking
- CA32232: IBA: Qualifying trade: Dock undertaking
- CA32300: IBA: Qualifying trade: Part trades
- CA32310: IBA: Qualifying trade: Excepted use
- CA32311: IBA: Qualifying trade: Meaning of retail shop
- CA32312: IBA: Qualifying trade: Meaning of office
- CA32313: IBA: Qualifying trade: Meaning of ancillary
- CA32315: IBA: Qualifying trade: Mixed use
- CA32320: IBA: Qualifying trade: Welfare buildings
- CA32330: IBA: Qualifying trade: Buildings for workers in mineral extraction trades
- CA32340: IBA: Qualifying trade: Roads on industrial estates
- CA32350: IBA: Qualifying trade: Building used by more than one licensee
- Close sectionCA32400: Industrial Buildings Allowance (IBA): Qualifying hotels
- CA32500: Industrial Buildings Allowance (IBA): Qualifying sports pavilions
- Close sectionCA32600: Industrial Buildings Allowance (IBA): other rules about buildings
- CA32650: IBA: other rules about buildings: parts of buildings
- CA32700: IBA: other rules about buildings: proportion of non-qualifying use disregarded
- CA32750: IBA: other rules about buildings: disregard legislation applies to a building not premises
- CA32800: IBA: other rules about buildings: temporary disuse
- CA32850: IBA: other rules about buildings: territorial limitation
- Close sectionCA33000: Industrial Buildings Allowance (IBA): relevant interest
- CA33005: IBA: relevant interest: general rule
- CA33010: IBA: relevant interest: acquired when construction is complete
- CA33020: IBA: relevant interest: creation of subordinate interest
- CA33030: IBA: relevant interest: merger of leasehold interest
- CA33040: IBA: relevant interest: types of interest that may be the relevant interest
- CA33045: IBA: relevant interest: tenants in common
- CA33050: IBA: relevant interest: termination of lease
- CA33100: IBA: relevant interest: election to treat grant of long lease as a sale of the relevant interest
- Close sectionCA33500: Industrial Buildings Allowance (IBA): Qualifying expenditure
- Close sectionCA34000: Industrial Buildings Allowance (IBA): initial allowances
- Close sectionCA34500: Industrial Buildings Allowance (IBA): writing down allowance
- Close sectionCA35000: Industrial Buildings Allowance (IBA): balancing adjustments
- CA35050: IBA: balancing adjustments: balancing charge or balancing allowance
- CA35100: IBA: balancing adjustments: how to calculate
- CA35200: IBA: balancing adjustments: proceeds from balancing events
- CA35300: IBA: balancing adjustments: anti-avoidance
- CA35400: IBA: balancing adjustments: demolition costs
- Close sectionCA37000: Industrial Buildings Allowance (IBA): enterprise zones
- CA37050: IBA: enterprise zones: background and definition
- CA37100: IBA: enterprise zones: qualifying expenditure
- CA37150: IBA: Enterprise zones: 20 year time limit
- CA37200: IBA: enterprise zones: meaning of commercial building
- CA37300: IBA: enterprise zones: initial allowance
- CA37350: IBA: enterprise zones: writing down allowances
- CA37375: IBA: enterprise zones: purchase of used buildings within two years of first use
- CA37390: IBA: enterprise zones: buildings straddling zone boundary
- CA37400: IBA: enterprise zones: change of use
- CA37450: IBA: enterprise zones: buildings bought unused
- CA37500: IBA: enterprise zones: modifications to normal rules
- CA37600: IBA: enterprise zones: list of enterprise zones
- CA37650: IBA: enterprise zones: contact points for enterprise zones
- Close sectionCA37700: Industrial Buildings Allowance (IBA): enterprise zones: realisation of capital value
- CA37705: IBA: enterprise zones: realisation of capital value: background
- CA37710: IBA: enterprise zones: realisation of capital value: effect of legislation
- CA37720: IBA: enterprise zones: realisation of capital value: conditions for legislation to apply
- CA37730: IBA: enterprise zones: realisation of capital value: definitions
- CA37740: IBA: enterprise zones: realisation of capital value: attributable to the subordinate interest
- CA37750: IBA: enterprise zones: realisation of capital value: uncommercial arrangements
- CA37760: IBA: enterprise zones: realisation of capital value: arrangements for future sale of relevant interest
- Close sectionCA38000: Industrial buildings allowance (IBA): highway undertakings
- Close sectionCA39000: Industrial buildings allowance (IBA): additional VAT
- Close sectionCA39400: Industrial buildings allowance (IBA): how allowances and charges are made
- CA39410: IBA: how allowances and charges are made: trades
- CA39420: IBA: how allowances and charges are made: lessors and licensors
- CA39430: IBA: how allowances and charges are made: buildings temporarily out of use
- CA39440: IBA: how allowances and charges are made: carry back of balancing allowances by mining concerns
- Close sectionCA39500: Industrial buildings allowance (IBA): miscellaneous
- Close sectionCA40000: Agricultural buildings allowances
- CA40050: ABA: outline
- CA40100: ABA: definitions
- CA40200: ABA: qualifying expenditure
- CA40300: ABA: buildings bought unused
- CA41000: ABA: the relevant interest
- CA41100: ABA: writing down allowances
- CA41200: ABA: balancing events
- CA41300: ABA: balancing adjustments
- CA41400: ABA: anti-avoidance: transfer subject to subordinate interest
- CA41410: ABA: anti-avoidance: transfers treated as being at market value
- CA41420: ABA: how allowances and charges are made
- Close sectionCA45000: Business Premises Renovation Allowance
- CA45100: Background and outline
- CA45200: Conditions and commencement
- CA45300: Qualifying expenditure, qualifying building and qualifying business premises
- CA45400: The relevant interest
- CA45500: Initial allowance
- CA45600: Writing down allowance and residue of qualifying expenditure
- CA45700: Grants affecting entitlement to allowances
- CA45800: Balancing adjustments and balancing events
- CA45900: Proceeds from balancing events, calculation of balancing adjustment
- CA45910: Writing off of qualifying expenditure
- CA45920: Additional VAT
- CA45930: How allowances and charges are made
- CA45940: Apportionment
- CA45950: Termination of lease and meaning of lease
- Close sectionCA50000: Mineral extraction allowances
- Close sectionCA50100: Mineral Extraction Allowance (MEA): Scope of Relief
- Close sectionCA50200: Mineral Extraction Allowance (MEA): Qualifying expenditure
- CA50210: MEA: Qualifying expenditure: Overview
- CA50220: MEA: Qualifying expenditure: Acquisition of mineral deposits and rights
- CA50230: MEA: Qualifying expenditure: Exploration and access
- CA50240: MEA: Qualifying expenditure: Pre-trading expenditure: on plant and machinery
- CA50250: MEA: Qualifying expenditure: Pre-trading expenditure: activities continue
- CA50260: MEA: Qualifying expenditure: Pre-trading expenditure: activities cease
- CA50270: MEA: Qualifying expenditure: Pre-trading expenditure: deemed trading purpose
- CA50280: MEA: Qualifying expenditure: Restoration costs
- CA50290: MEA: Qualifying expenditure: Buildings overseas
- CA50300: MEA: Qualifying expenditure: Planning permission
- CA50310: MEA: Qualifying expenditure: Demolition costs
- CA50320: MEA: Qualifying expenditure: Exclusions from relief
- CA50330: MEA: Qualifying expenditure: Acquisition of land: restriction of expenditure
- CA50340: MEA: Qualifying expenditure: Acquisition of land: District Valuer
- CA50350: MEA: Qualifying expenditure: Valuation: land outside the UK
- CA50360: MEA: Qualifying expenditure: Valuation: buildings on land in the UK
- CA50370: MEA: Qualifying expenditure: Interaction with premium relief
- Close sectionCA50400: Mineral Extraction Allowance (MEA): Allowances and charges
- CA50410: MEA: Allowances and charges: How allowances are given
- CA50420: MEA: Allowances and charges: Disposal receipts: general
- CA50430: MEA: Allowances and charges: Disposal receipts: non trade use
- CA50440: MEA: Allowances and charges: Disposal receipts: limitation on disposal value
- CA50450: MEA: Allowances and charges: Balancing charges
- CA50460: MEA: Allowances and charges: Balancing allowances: continuation of trade
- CA50470: MEA: Allowances and charges: Balancing allowances: disposals and part disposals
- CA50480: MEA: Allowances and charges: Balancing allowances: pre-trading expenditure
- CA50490: MEA: Allowances and charges: Balancing allowances: exploration and access
- CA50500: MEA: Allowances and charges: Balancing allowances: assets destroyed or dismantled
- CA50510: MEA: Allowances and charges: Balancing allowances: apportionment of expenditure
- Close sectionCA50600: Mineral Extraction Allowance (MEA): Second-hand assets
- CA50610: MEA: Second-hand assets: formerly owned by traders
- CA50620: MEA: Second-hand assets: restriction of relief
- CA50630: MEA: Second-hand assets: assets derived from previous trader
- CA50640: MEA: Second-hand assets: expenditure on mineral asset: previous trader
- CA50650: MEA: Second-hand assets: expenditure on mineral asset: no previous trader
- CA50660: MEA: Second-hand assets: basis of apportionment
- Close sectionCA50800: Mineral Extraction Allowance (MEA): Group transfers
- Close sectionCA50900: Mineral Extraction Allowance (MEA): Reference to Head Office
- Close sectionCA60000: Research and development allowances
- CA60100: RDA: Outline
- CA60200: Meaning of research and development
- CA60300: Expenditure on research and development
- CA60400: Qualifying expenditure
- CA60500: Allowances and charges
- CA60600: Disposal events and disposal values
- CA60700: RDA: Demolition costs
- CA60750: RDA: Additional VAT
- CA60800: RDA: How allowances and charges are made
- Close sectionCA70000: Know-how allowances
- CA70001: Know-how: Intellectual property for companies: New regime from 1/4/2002
- CA70010: Know-how: General: Definition
- CA70020: Know-how: General: Outline of allowances regime
- CA70030: Know-how: General: Commercial know-how and franchise agreements do not qualify for capital allowances
- CA70040: Know-how: General: Acquired by holding company
- CA70050: Know-how: General: Treat as property for capital allowances and ITTOIA purposes
- CA71000: Know-how: Allowances: Qualifying expenditure
- CA71100: Know-how: Allowances: Pooling of qualifying expenditure
- CA71200: Know-how: Allowances: Calculation of allowances and charges
- CA71300: Know-how: Allowances: Disposal values
- CA71400: Know-how: Allowances: How allowances are given and charges are made
- CA72000: Know-how: Receipts: Normally revenue
- CA72200: Know-how: Receipts: When receipt is capital
- CA72300: Know-how: Receipts: Goodwill treatment
- CA72400: Know-how: Receipts: Trading receipt treatment
- CA72500: Know-how: Treatment of receipts
- CA72600: Know-how: Receipts: Keep-out covenants
- CA73000: Know-how: Payments to acquire know-how
- CA74000: Know-how: Offshore diving contractors agreement
- Close sectionCA75000: Patents
- CA75001: Patents: Intellectual property for companies: new regime from 1/4/2002
- CA75010: Patents: General: Meaning of patent
- CA75020: Patents: General: Definitions
- CA75030: Patents: General: Licences
- CA75100: Patents: Allowances: Qualifying expenditure
- CA75110: Patents: Allowances: Calculation of allowances
- CA75120: Patents: Allowances: Balancing allowances and balancing charges
- CA75130: Patents: Allowances: How allowances are given and charges made
- CA75140: Patents: Allowances: Expenditure incurred before 1 April 1986
- CA75200: Patents: Sale of patent rights: General
- CA75210: Patents: Sale of patent rights: Taxation of lump sum
- CA75220: Patents: Sale of patent rights: Death of seller
- CA75230: Patents: Sale of patent rights: Deduction of tax from payments to non-residents
- CA75300: Patents: Expenses: Fees
- CA75310: Patents: Expenses: Devising a patented invention
- CA75400: Patents: Sums received from sale of patent rights: Spreading royalties
- CA75410: Patents: Sums received from sale of patent rights: Payments received for Crown user
- Close sectionCA80000: Dredging
- CA80100: Outline
- CA80200: Meaning
- CA80300: Qualifying trades
- CA80400: Marinas
- CA80500: Qualifying expenditure
- CA80600: Dredging: Pre-trading expenditure and expenditure incurred before premises are occupied
- CA80700: Contributions and subsidies
- CA80800: Dredging: How allowances are made
- CA81100: Writing down period
- CA81200: When WDA is due
- CA81300: Rate of WDA
- CA81400: Dredging: Reduced claims
- CA81500: Limit on total allowances
- CA81600: Balancing allowance
- Close sectionCA90000: Structures and buildings allowance (SBA): contents
- Close sectionCA90005: Outline: contents
- Close sectionCA90500: Relevant interest: contents
- Close sectionCA91000: Allowances: contents
- CA91010: Who can claim the allowance
- CA91100: Conditions
- CA91200: Brought into qualifying use
- CA91300: Amount of allowance
- CA91400: Proportional adjustment to an allowance
- CA91500: Demolition
- CA91600: Expenditure incurred before qualifying activity carried on
- CA91700: Research and development
- CA91800: Apportionment of expenditure partly referable to non-qualifying assets
- CA91900: Multiple uses
- Close sectionCA92000: Use: contents
- CA92010: Relevance of ‘use’
- CA92100: Qualifying use
- CA92200: When qualifying use is ‘insignificant’
- CA92300: Qualifying use for a property business
- CA92400: Non-residential use
- CA92500: Residential use
- CA92600: Dwelling-house
- CA92700: Student accommodation
- CA92800: Home or other institution providing residential accommodation
- CA92900: Disuse following non-residential use
- Close sectionCA93000: Qualifying Expenditure: contents
- Close sectionCA94000: Excluded expenditure: contents
- Close sectionCA94500: Highway undertakings: contents
- Close sectionCA94550: Additional VAT: contents
- Close sectionCA94600: Evidence requirement: contents
- Close sectionCA94800: Anti-avoidance: contents