INDEPENDENT CAPITAL ALLOWANCES SPECIALISTS

Claiming Capital Allowances and / or Repairs

By : July 6, 2016 Comments Off on Claiming Capital Allowances and / or Repairs

As acknowledged in HMRC’s Capital v Revenue Expenditure Toolkit, ‘there is no single, simple test that can be applied to decide which items are capital expenditure and which are revenue’   Differentiating between capital and revenue expenditure can be complex

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