Transcription of Acquisition, disposal and enhancement costs (S.552)
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Acquisition, disposal and enhancement costs (S.552)
Tax and Duty Manual Part 19-02-10 The information in this document is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every , disposal and enhancement costs ( )Part 19-02-10 This document should be read in conjunction with section 552of the Taxes Consolidation Act 1997 Document last reviewed August 2021 Tax and Duty Manual Part 19-02-102 Table of and incidental and of arrangement reimbursed out of public and Value Added Tax ( VAT ).. and Capital Acquisitions Tax ( CAT ).. are deemed to have been sold and Share Option and Duty ManualPart 19-02-103 IntroductionSection 552 of the Taxes Consolidation Act 1997 ( TCA 1997 ) provides the basic rules for determining the expenditure to be allowed in computing chargeable gains.
10.5 Allowable incidental costs The “incidental costs” of acquisition and disposal are defined in section 552(2) TCA 1997. The definition is exhaustive, i.e., no other expenditure is allowable. Allowable "incidental costs" are limited to: (a) Fees, commission or remuneration paid for the professional services of any
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