BIM35800 - Capital/revenue divide: computer software: contents

This chapter explains the treatment of expenditure on computer software in the context of the capital/revenue divide and covers the following:

1. BIM35801

   Introduction
2. BIM35805

   Tax Bulletin article
3. BIM35810

   General considerations
4. BIM35815

   Costs of setting up a web site
5. BIM35820

   In house software development costs: contents