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caroline.philpott@lexisnexis.co.ukB1447 Revenue v capital
Tolley CPD
Revenue v capital
Jeremy Mindell
Seminar
This Seminar is 19 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Why important?
- 2) The big picture
- 3) A temporary tax
- 4) Historic context
- 5) General tax principles
- 6) HMRC’s view [BIM 35035, 35210 & 35215]
- 7) Assets purchased in a dilapidated condition
- 8) Revenue or capital expenditure?
- 9) Areas of difficulty in practice
- 10) Yard repair or replacement
- 11) Revenue or Capital?
- 12) FTT decision
- 13) G Pratt and Sons v HMRC (TC 1269)
- 14) Apply the Capital /Revenue split to Property
- 15) Allowable replacements
- 16) Consider flats or houses in dilapidated condition?
- 17) Income or capital receipt? HMRC does not always know
- 18) Income or capital receipt?
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