Policy paper

Revenue and Customs Brief 5 (2013): guidance on repairs and renewals of assets

Draft guidance for trade or property businesses on what is a repair for direct tax purposes.

Documents

Details

Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 8 April 2013