Capital versus Revenue expenditure toolkit

From:: HM Revenue & Customs
Published: 1 July 2026
Updated:: 1 July 2026

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Updates: Capital versus Revenue expenditure toolkit

2026

1 July 2026 published amendments

Acquisition, improvement and alteration of assets

New section added.

Legal and professional fees

New section added.

Financial costs

New section added.

New section added.

Corporate intangible assets

New section added.

New section added.

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