CG15150P - Capital Gains manual: introduction and computation: computation: expenditure: contents

Computation

Expenditure

1. CG15150

   Expenditure: introduction
2. CG15155

   Expenditure: no double deduction
3. CG15160

   Expenditure: categories of allowable expenditure
4. CG15161

   Expenditure: allowable: cost of acquisition or creation
5. CG15164

   Expenditure: wasting assets
6. CG15165

   Assets acquired for consideration due after date of acquisition
7. CG15180

   Expenditure: enhancement expenditure
8. CG15181

   Expenditure: enhancement expenditure: on the asset
9. CG15186

   Enhancement expenditure: not reflected in the asset at disposal date
10. CG15190

    Expenditure: enhancement expenditure: example
11. CG15200

    Expenditure: enhancement expenditure: demolition costs
12. CG15201

    Enhancement expenditure: period before newly-acquired property let
13. CG15210

    Expenditure: enhancement expenditure: money's worth
14. CG15220

    Enhancement expenditure: cost of acquisition/enhancement expenditure
15. CG15230

    Expenditure: enhancement expenditure: assets merged, divided etc
16. CG15250

    Expenditure: incidental costs of acquisition and disposal
17. CG15260

    Incidental costs of acquisition and disposal: specific examples
18. CG15280

    Expenditure: professional fees
19. CG15284

    Expenditure: interest and finance charges
20. CG15288

    Expenditure: reimbursements, grants etc out of public money
21. CG15292

    Expenditure: miscellaneous points