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Home / Simons-Taxes / Capital gains tax / Part C2 Computation of chargeable gains / Division C2.2 Allowable expenditure for capital gains

Division C2.2 Allowable expenditure for capital gains

Capital gains tax

Division C2.2 Allowable expenditure for capital gains

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C2.201 Allowable expenditure for capital gains鈥攐verview

C2.202 Allowable acquisition costs for capital gains

C2.204 Assets acquired for deemed consideration

C2.206 Allowable enhancement expenditure for capital gains

C2.207 Capital gains鈥攑reservation of title

C2.208 Capital gains鈥攊ncidental costs of acquisition and disposal

C2.209 Assets derived from other assets

C2.215 Expenditure allowed in computing income or profits

C2.217 Expenditure qualifying for capital allowances

C2.218 Expenditure reimbursed out of public money

C2.221 Wasting assets and allowable expenditure

C2.222 Assets acquired on disposal chargeable on short term gains

C2.225 Income tax on apportioned income of close companies

C2.226 Inheritance tax on certain gifts

C2.231 Destinations for rewritten material

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