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HMRC internal manual

Business Income Manual

HM Revenue & Customs
, see all updates

Capital/revenue divide: contents

This guidance on the capital/revenue divide covers the following:

  • The relevant statute.
  • What is capital expenditure?
  • The relevant case law and examples.
  • A detailed explanation of the treatment of computer software costs including software developed in-house.

These are discussed under the following sections and headings: