Chapter 5 Trade profits: rules allowing deductions

United Kingdom

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