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Cash basis: treatment of capital

This measure replaces a general prohibition on deductions for capital expenditure in calculating taxable profits using the cash basis.

Last fetched 04 May 2026 · gov.uk

Documents

Draft legislation: cash basis - treatment of capitalapplication/pdf Explanatory note for cash basis: treatment of capitalapplication/pdf Reforming the cash basis expenditure rules

At a glance

TypePolicy paper

First published31 Jan 2017

Last updated31 Jan 2017

Organisations

HM Revenue & Customs

Topics

Capital allowances

Source

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