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Home / Simons-Taxes /Business tax /Part B2 How are trade profits and losses calculated? /Division B2.4 Trading expenses—specific items /Which expenses may be deductible? / B2.412 Capital expenditure

B2.412 Capital expenditure

Business tax

No sum may be deducted for trading purposes in respect of capital expenditure (see B2.401)¹. The revenue or capital nature of a payment is fixed at the

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I7.323 APR and successions

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

I3.367 Fall in value relief—changes in interests in land

C2.1020 Employment-related securities options and capital gains

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

D3.410 Benefits provided by close companies to participators

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I5.1122 More than one settlor (income tax and CGT)

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

D1.1422 Calculating NGIE and ANGIE