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HMRC internal manual

Business Income Manual

Specific deductions: professional fees: capital compensation claims

Fees are capital if incurred on:

  • pursuing debts of a capital nature
  • disputing the amount of a capital expense
  • pursuing claims for capital compensation (e.g. fees in relation to compensation claimed under the Town and Country Planning Acts in respect of land held as a fixed asset are capital expenditure (see BIM51630))