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BIM46400 | Specific deductions: professional fees: contents

From HM Revenue & Customs · Business Income Manual

The chapter that follows discusses the general approach to the deduction of professional fees and covers a number of specific matters on which fees are expended in greater detail. You should bear in mind that professional fees connected with the acquisition, disposal or modification of a capital asset will also be capital expenditure and so disallowable (see BIM35000 onwards).

This chapter contains the following:

Contents13 entries

  1. BIM46405Specific deductions: professional fees: general principles
  2. BIM46410Specific deductions: professional fees: in-house costs
  3. BIM46415Specific deductions: professional fees: tangible and intangible capital assets
  4. BIM46420Specific deductions: professional fees: renewal of leases
  5. BIM46425Specific deductions: professional fees: in connection with equity finance
  6. BIM46430Specific deductions: professional fees: other loans
  7. BIM46435Specific deductions: professional fees: capital structure of business
  8. BIM46440Specific deductions: professional fees: capital compensation claims
  9. BIM46445Specific deductions: professional fees: court proceedings
  10. BIM46450Specific deductions: professional fees: taxation account & negotiations
  11. BIM46452Specific deductions: professional fees: fee protection insurance
  12. BIM46455Specific deductions: professional fees: tax, rating & VAT appeals
  13. BIM46460Specific deductions: professional fees: take-over bids