Chapter 5 Trade profits: rules allowing deductions

United Kingdom

1. Pre-trading expenses
2. Tenants under taxed leases
3. ...
4. Payments for restrictive undertakings
5. Seconded employees
6. Contributions to agents' expenses
7. Counselling and retraining expenses
8. Redundancy payments etc
9. Contributions to local enterprise organisations or urban regeneration companies
10. Contributions to flood and coastal erosion risk management projects
11. Scientific research
12. Expenses connected with patents, designs and trade marks
13. Export Credits Guarantee Department
14. Levies under FISMA 2000
15. Limited liability partnerships: salaried members