BIM46800 | Specific deductions: rent and rates: contents
From HM Revenue & Customs · Business Income Manual
Expenses connected with premises or land occupied by a trader for the purposes of their trade are normally allowed as a deduction unless the expenses are capital in nature or fail the ‘wholly and exclusively’ test.
This chapter contains the following:
Contents9 entries
- BIM46801Specific deductions: rent and rates: introduction
- BIM46805Specific deductions: rent and rates: leasing
- BIM46810Specific deductions: rent and rates: miscellaneous
- BIM46815Specific deductions: rent and rates: Falkirk & Lennard cases
- BIM46820Specific deductions: rent and rates: property for employees
- BIM46825Specific deductions: rent and rates: assets leased for employees
- BIM46830Specific deductions: rent and rates: rentcharges
- BIM46835Specific deductions: rent and rates: business rates
- BIM46840Specific deductions: rent and rates: Council Tax