B3.422 Demolition Costs And Mineral Extraction Allowances

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Commentary

Business tax

When demolition expenditure is incurred on an asset representing qualifying expenditure, the net cost of demolition is added to the qualifying expenditure in determining the amount of any balancing

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B3.422 Demolition costs and mineral extraction allowances

Business tax

E5.406A Employees of European Union institutions—tax exemptions

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

B2.218 Surplus business accommodation

E4.11120 Additional annual returns by employers—overview

B2.413 Car hire

A1.543 Welsh GAAR

E1.1502 Tax treatment of transfers with accrued interest

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

C3.305 Rollover relief—time limit for acquisition of replacement assets

E4.115 Employment income—place of performance of duties

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

D4.104 Company residence and the case law test

I5.1304 Beneficiary with contingent interest

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B3.422 Demolition costs and mineral extraction allowances

Business tax

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