Policy paper

Revenue and Customs Brief 5 (2013): guidance on repairs and renewals of assets

Draft guidance for trade or property businesses on what is a repair for direct tax purposes.

• From: HM Revenue & Customs
• Published: 8 April 2013

Documents

Revenue and Customs Brief 5 (2013): guidance on repairs and renewals of assets

HTML

Draft guidance for trade and property businesses

PDF, 63.7 KB, 23 pages

Details

Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 8 April 2013