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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Capital allowances: business assets

Assets which have been used for business purposes may have qualified, in whole or in part, for capital allowances or renewals allowances. If you are dealing with a case involving the disposal of such assets, you need to consider the interaction of the Capital Gains Tax code and the capital allowances code. CG15400+ tell you about this.