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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

  1. BIM46801Specific deductions: rent and rates: introduction
  2. BIM46805Specific deductions: rent and rates: leasing
  3. BIM46810Specific deductions: rent and rates: miscellaneous
  4. BIM46815Specific deductions: rent and rates: Falkirk & Lennard cases
  5. BIM46820Specific deductions: rent and rates: property for employees
  6. BIM46825Specific deductions: rent and rates: assets leased for employees
  7. BIM46830Specific deductions: rent and rates: rentcharges
  8. BIM46835Specific deductions: rent and rates: business rates
  9. BIM46840Specific deductions: rent and rates: Council Tax