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