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CIRD12500 | Core computational rules: deductible debits: general matters and adjustments for tax purposes: contents

From HM Revenue & Customs · Corporate Intangibles Research and Development Manual

Contents13 entries

  1. CIRD12510Core computational rules: deductible debits: general matters and adjustments for tax purposes: introduction
  2. CIRD12530Core computational rules: deductible debits: general matters and adjustments for tax purposes: expenditure charged to the profit and loss account as it accrues
  3. CIRD12550Core computational rules: deductible debits: general matters and adjustments for tax purposes: abortive expenditure on realisation
  4. CIRD12560Core computational rules: deductible debits: general matters and adjustments for tax purposes: accounting losses in respect of the reversal of previous accounting gains
  5. CIRD12580Core computational rules: deductible debits: general matters and adjustments for tax purposes: mostly relevant where expenditure written off as incurred
  6. CIRD12600Core computational rules: deductible debits: general matters and adjustments for tax purposes: disallowance of expenditure: entertaining and gifts
  7. CIRD12610Core computational rules: deductible debits: general matters and adjustments for tax purposes: disallowance of expenditure: criminal payments
  8. CIRD12620Core computational rules: deductible debits: general matters and adjustments for tax purposes: disallowance of expenditure: cars - restriction of hiring costs
  9. CIRD12630Core computational rules: deductible debits: general matters and adjustments for tax purposes: disallowance of expenditure: employer-financed retirement benefit schemes
  10. CIRD12640Core computational rules: deductible debits: general matters and adjustments for tax purposes: deferral of deduction: payment of pension contributions delayed
  11. CIRD12650Core computational rules: deductible debits: general matters and adjustments for tax purposes: deferral of deduction: payment of remuneration delayed
  12. CIRD12660Core computational rules: deductible debits: general matters and adjustments for tax purposes: deferral of deduction: payment of royalties to related party delayed
  13. CIRD12670Core computational rules: deductible debits: general matters and adjustments for tax purposes: debt impairment losses and bad debts