BIM35300 - Capital/revenue divide: general themes: contents
This chapter covers some general themes that have emerged from the case law dealing with the capital/revenue divide.
| BIM35301 | Importance of the nature of the advantage obtained |
| BIM35305 | Recurrence |
| BIM35310 | Recurrence: limited and unlimited periodical payments |
| BIM35315 | Recurrence: payment for a partner’s share in firm |
| BIM35320 | Emphasis on what the expenditure achieves |
| BIM35325 | Abortive expenditure |
| BIM35330 | The doctrine of the 'entirety' |
