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HMRC internal manual

Capital Gains Manual

Expenditure: categories of allowable expenditure

TCGA92/S38 (1)

Except where there is specific provision to the contrary, allowable expenditure is restricted to sums for

  • acquiring the asset
  • creating the asset
  • enhancing its value
  • establishing, preserving or defending title to or rights over the asset
  • incidental costs of acquisition and disposal.