BIM35300 - Capital/revenue divide: general themes: contents

This chapter covers some general themes that have emerged from the case law dealing with the capital/revenue divide.

1. BIM35301

   Importance of the nature of the advantage obtained
2. BIM35305

   Recurrence
3. BIM35310

   Recurrence: limited and unlimited periodical payments
4. BIM35315

   Recurrence: payment for a partner’s share in firm
5. BIM35320

   Emphasis on what the expenditure achieves
6. BIM35325

   Abortive expenditure