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Legislation
Income Tax (Trading and Other Income) Act 2005

Chapter 5 Trade profits: rules allowing deductions

  • Crossheading Introduction
  • Crossheading Cash basis accounting
  • Crossheading Pre-trading expenses
  • Crossheading Subsistence expenses
  • Crossheading ...
  • Crossheading Incidental costs of obtaining finance
  • Crossheading Tenants under taxed leases
  • Crossheading ...
  • Crossheading Payments for restrictive undertakings
  • Crossheading Seconded employees
  • Crossheading Contributions to agents' expenses
  • Crossheading Counselling and retraining expenses
  • Crossheading Redundancy payments etc.
  • Crossheading Personal security expenses
  • Crossheading Contributions to local enterprise organisations or urban regeneration companies
  • Crossheading Contributions to flood and coastal erosion risk management projects
  • Crossheading Scientific research
  • Crossheading Expenses connected with patents, designs and trade marks
  • Crossheading Export Credits Guarantee Department
  • Crossheading Expenses connected with foreign trades
  • Crossheading SAYE option schemes, CSOP schemes
  • Crossheading Limited liability partnerships: salaried members
  1. Part 2 Trading income
  2. Chapter 5 Trade profits: rules allowing deductions

Chapter 5 Trade profits: rules allowing deductions

From legislation.gov.uk

Contents

  1. Crossheading Introduction
  2. Crossheading Cash basis accounting
  3. Crossheading Pre-trading expenses
  4. Crossheading Subsistence expenses
  5. Crossheading ...
  6. Crossheading Incidental costs of obtaining finance
  7. Crossheading Tenants under taxed leases
  8. Crossheading ...
  9. Crossheading Payments for restrictive undertakings
  10. Crossheading Seconded employees
  11. Crossheading Contributions to agents' expenses
  12. Crossheading Counselling and retraining expenses
  13. Crossheading Redundancy payments etc.
  14. Crossheading Personal security expenses
  15. Crossheading Contributions to local enterprise organisations or urban regeneration companies
  16. Crossheading Contributions to flood and coastal erosion risk management projects
  17. Crossheading Scientific research
  18. Crossheading Expenses connected with patents, designs and trade marks
  19. Crossheading Export Credits Guarantee Department
  20. Crossheading Expenses connected with foreign trades
  21. Crossheading SAYE option schemes, CSOP schemes
  22. Crossheading Limited liability partnerships: salaried members
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