Chapter CA60700
Court | HM Revenue & Customs |
Record Number | CA60700 |
Published date | 16 April 2016 |
If a RDA asset is demolished by its owner deduct the demolition costs from the disposal value.
If the demolition costs are more than the disposal value and the asset had not begun to be used for something other than research and development before the demolition give RDA equal to the excess.
Do not...
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