Chapter CA37730
Published date | 16 April 2016 |
Record Number | CA37730 |
Budget 2007 announced a business tax reform package including the gradual withdrawal of IBAs and ABAs over four years. Legislation was introduced in FA08 to give effect to those changes. The phased withdrawal of IBA writing down allowances had effect for chargeable periods ending on or after 1 April 2008 for businesses within the charge to CT and 6 April 2008 for businesses within the charge to IT. This phasing out does not apply to EZ WDAs. They continue in full until the cut-off date. There are no IBA writing down allowances for the financial year beginning on 1 April 2011 and subsequent years.
Capital value is any capital sum. It includes what would have been a capital sum if it had been a money payment. It does not include any part of a premium that is taxable under ICTA88/S34 or is brought into account as a receipt in calculating the profits of a UK property business under ITTOIA/S277 - S281.
An interest in land is:
- a leasehold estate in the land
- an easement or servitude
- a licence to occupy land.
Where the...
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