Tax Treatment of Predevelopment Costs: Summary of Responses

Official URL: https://assets.publishing.service.gov.uk/media/6ae0bf6f16428df537606234/Predevelopment_Costs_Summary_of_Responses_FINAL_26.10.26.pdf
Attached to: Tax Treatment of Predevelopment costs
Publisher / authority: HMT (all new publications)
Type: attachment
Source: GOV.UK search: HM Treasury (all new publications)
Collection heading: —
Published / updated by source: 28 Oct 2026, 13:31 GMT
First seen by VERADIQ: 28 Oct 2026, 13:48 GMT

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Version	Captured	Reason	Type	Extraction	SHA-256
1	28 Oct 2026, 13:50 GMT	first capture	application/pdf 220.0 KB	ok:pdf	`f5aabda965ec390cccac591c0c191ea31255f7c578d959c138c22d57c6dcf54f`

Each version is an immutable copy; the SHA-256 identifies the exact bytes captured. A new version is recorded only when the content genuinely changes. The original is always at the official URL above.

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