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Revenue and Customs Brief 5 (2013): guidance… · Order Paper · Order Paper

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Revenue and Customs Brief 5 (2013): guidance on repairs and renewals of assets

Draft guidance for trade or property businesses on what is a repair for direct tax purposes.

Last fetched 04 May 2026 · gov.uk

Documents

Revenue and Customs Brief 5 (2013): guidance on repairs and renewals of assets Draft guidance for trade and property businessesapplication/pdf

At a glance

TypePolicy paper

First published07 Apr 2013

Last updated07 Apr 2013

Organisations

HM Revenue & Customs

Topics

Stamp duty and other tax on property

Source

Other from HM Revenue & CustomsSee all →

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

Modernising and standardising company tax returns

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

Reporting company payments to participators

Inheritance tax on pensions — information sharing regulations

Guaranteed minimum pension conversion provisions

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