BIM35400 - Capital/revenue divide: tangible assets: contents
This chapter of the guidance on the capital/revenue divide covers a number of tax cases involving tangible assets.
| BIM35401 | Acquisition of an interest in land |
| BIM35405 | Exploitation of land |
| BIM35410 | Land with growing crops |
| BIM35415 | Short life tangible assets |
| BIM35420 | Provision for expenditure on future abandonment |
| BIM35425 | Damage to land |
| BIM35450 | Asset bought in a defective condition |
| BIM35455 | Asset bought in a defective condition: the court’s view |
| BIM35460 | Repairs to old building where techniques have changed over the centuries |
| BIM35465 | No deduction for notional repairs |
| BIM35470 | Inserting polyethylene tube into metal gas pipe: a repair? |
| BIM35475 | Damages for breach of contract |
| BIM35480 | Sale of trade assets (wagons): incident of trade or capital? |
| BIM35485 | Sale of trade assets (ships): incident of trade or capital? |
