Chapter CA60700

CourtHM Revenue & Customs
Record NumberCA60700
Published date16 April 2016
CAA01/S445

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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