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BIM42100 | Deductions: scope of: contents

From HM Revenue & Customs · Business Income Manual

This chapter gives a general overview of the subject of deductions. There is more detailed guidance on capital & revenue at BIM35000 onwards and on wholly & exclusively at BIM37000 onwards.

Contents8 entries

  1. BIM42101Deductions - scope of: starting point
  2. BIM42105Deductions - scope of: business or non-business expense
  3. BIM42110Deductions - scope of: how to establish purpose
  4. BIM42115Deductions - scope of: apportionment of expense
  5. BIM42120Deductions - scope of: tax avoidance
  6. BIM42125Deductions - scope of: partnerships
  7. BIM42140Deductions - scope of: companies
  8. BIM42150Deductions - scope of: summing up