Chapter CA93250
| Published date | 16 April 2016 |
| Record Number | CA93250 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
It may be necessary to carry out work to prepare the site before construction work on the building can commence. Without specific provision, such expenditure would not be expenditure on the construction of a building.
Capital expenditure incurred on preparing land as a site for construction of a building is treated as if it were expenditure on the construction of the building that is then built upon that site. Site preparation includes cutting, tunnelling or levelling land.
The site preparation costs are added to...
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