Chapter 4 Trade profits: rules restricting deductions
From legislation.gov.uk
Contents
- Crossheading Introduction
- Crossheading Cash basis accounting
- Crossheading Capital expenditure
- Crossheading Wholly and exclusively and losses rules
- Crossheading Bad and doubtful debts
- Crossheading Unpaid remuneration
- Crossheading Employee benefit contributions
- Crossheading Business entertainment and gifts
- Crossheading Car or motor cycle hire
- Crossheading Patent royalties
- Crossheading Interest payments
- Crossheading Social security contributions
- Crossheading Penalties and interest
- Crossheading Crime-related payments
- Crossheading Integral features
- Crossheading Rental rebates