BIM35300 - Capital/revenue divide: general themes: contents

This chapter covers some general themes that have emerged from the case law dealing with the capital/revenue divide.

  1. BIM35301
    Importance of the nature of the advantage obtained
  2. BIM35305
    Recurrence
  3. BIM35310
    Recurrence: limited and unlimited periodical payments
  4. BIM35315
    Recurrence: payment for a partner바카라 사이트™s share in firm
  5. BIM35320
    Emphasis on what the expenditure achieves
  6. BIM35325
    Abortive expenditure