BIM35000 - Capital/revenue divide: contents

This guidance on the capital/revenue divide covers the following:

• The relevant statute.
• What is capital expenditure?
• The relevant case law and examples.
• A detailed explanation of the treatment of computer software costs including software developed in-house.

These are discussed under the following sections and headings:

1. BIM35001

   Introduction: contents
2. BIM35200

   The role of accountancy: contents
3. BIM35300

   General themes: contents
4. BIM35400

   Tangible assets: contents
5. BIM35500

   Intangible assets: contents
6. BIM35700

   Intellectual property: contents
7. BIM35800

   Computer software: contents
8. BIM35900

   Tax cases and summing up: contents