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Contents

Official guidance

Company Taxation Manual

CTM08000 · Corporation Tax: management expenses

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CTM08005 · Introduction
CTM08010 · Commencement and transitional provisions in FA04
CTM08020 · Investment company - status
CTM08030 · Investment company - principal part of income
CTM08040 · Investment company - with investment business
CTM08050 · Investment company - business of making investments: case law
CTM08060 · Company status - parent or holding companies
CTM08070 · Company status - cessation of trade
CTM08080 · Company status - liquidation
CTM08090 · Company status - housing associations
CTM08100 · Company status - investment funds
CTM08110 · Company status - development corporations
CTM08150 · General
CTM08160 · General - case law
CTM08170 · Wholly and exclusively
CTM08180 · Groups
CTM08190 · Changing investments - general test
CTM08200 · Take-over bid defence costs
CTM08210 · Avoidance and unallowable purpose - general
CTM08215 · Unallowable purpose
CTM08220 · Unallowable purpose - business or commercial purpose test
CTM08225 · Unallowable purpose - activities within the charge to tax
CTM08230 · Targeted anti-avoidance provision - introduction and commencement
CTM08232 · Targeted anti-avoidance provision (TAAR) - general
CTM08234 · Targeted anti-avoidance rule (TAAR) - purpose
CTM08235 · Targeted anti-avoidance rule (TAAR) - example of arrangements caught
CTM08236 · Targeted anti-avoidance rule (TAAR) - arrangements
CTM08238 · Targeted anti-avoidance rule (TAAR) - tax advantage
CTM08239 · Targeted anti-avoidance rule (TAAR) - outlying provisions
CTM08240 · Capital v revenue
CTM08250 · Capital exclusion - periods starting on or after 1 April 2004
CTM08260 · Capital exclusion - acquisitions and disposals - periods from 1 April 2004
CTM08300 · Raising finance
CTM08310 · Short interest
CTM08320 · Insurance premiums
CTM08330 · Directors' remuneration
CTM08340 · Pension contributions
CTM08360 · Employees' relocation expenses
CTM08370 · Employees seconded to charities
CTM08380 · Charity agencies payroll giving scheme
CTM08390 · Employee share schemes costs
CTM08400 · Redundancy payments
CTM08410 · Administrative costs
CTM08420 · Valuations
CTM08430 · Statutory provisions
CTM08440 · Property business
CTM08450 · Capital allowances on machinery and plant
CTM08455 · Capital allowances on structures and buildings
CTM08460 · Restrictive covenants
CTM08470 · Timing of deduction of emoluments
CTM08550 · Meaning of ‘disbursed’
CTM08560 · Timing of relief - periods from 1 April 2004
CTM08570 · Reversals
CTM08580 · Method of relief and computation
CTM08600 · Appeals
CTM08610 · Order of set-off
CTM08620 · Carry forward and group relief of excess expenses

Company Taxation Manual
Corporation Tax: management expenses: contents

CTM08550 | Corporation Tax: management expenses: meaning of ‘disbursed’

From HM Revenue & Customs · Company Taxation Manual

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