Tax Brief - Capital v Revenue - 13th Edition - July 2013

Details

On the distinction between tax allowable revenue expenditure and non-allowable capital items, including recent Tax Tribunal decisions and HMRC 2013 updated guidance.  Whilst concentrating on the distinction between improvements and repairs, also included is commentary on other contentious areas such as legal fees, start up costs, website costs, computer software and much more.

Pages: 23

Author: DTE Tax

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