CG15150P - Capital Gains manual: introduction and computation: computation: expenditure: contents

Computation

Expenditure

  1. CG15150
    Expenditure: introduction
  2. CG15155
    Expenditure: no double deduction
  3. CG15160
    Expenditure: categories of allowable expenditure
  4. CG15161
    Expenditure: allowable: cost of acquisition or creation
  5. CG15164
    Expenditure: wasting assets
  6. CG15165
    Assets acquired for consideration due after date of acquisition
  7. CG15180
    Expenditure: enhancement expenditure
  8. CG15181
    Expenditure: enhancement expenditure: on the asset
  9. CG15186
    Enhancement expenditure: not reflected in the asset at disposal date
  10. CG15190
    Expenditure: enhancement expenditure: example
  11. CG15200
    Expenditure: enhancement expenditure: demolition costs
  12. CG15201
    Enhancement expenditure: period before newly-acquired property let
  13. CG15210
    Expenditure: enhancement expenditure: money's worth
  14. CG15220
    Enhancement expenditure: cost of acquisition/enhancement expenditure
  15. CG15230
    Expenditure: enhancement expenditure: assets merged, divided etc
  16. CG15250
    Expenditure: incidental costs of acquisition and disposal
  17. CG15260
    Incidental costs of acquisition and disposal: specific examples
  18. CG15280
    Expenditure: professional fees
  19. CG15284
    Expenditure: interest and finance charges
  20. CG15288
    Expenditure: reimbursements, grants etc out of public money
  21. CG15292
    Expenditure: miscellaneous points