Journal de la 838ème séance spéciale du Forum

View original document Full text of the document
document
Overview of Part 2
Provisions which must be given priority over Part 2
Charge to tax on trade profits
Trades and trade profits
Starting and ceasing to trade
Trading income and property income
Rent-a-room and foster-care relief
Professions and vocations
Generally accepted accounting practice
Losses calculated on same basis as profits
Receipts and expenses
Items treated under CAA 2001 as receipts and expenses
Interest
Animals kept for trade purposes
Relationship between rules prohibiting and allowing deductions
Introduction
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
Crime-related payments
Introduction
Pre-trading expenses
Incidental costs of obtaining finance
Tenants under taxed leases
Renewals
Payments for restrictive undertakings
Seconded employees
Contributions to agents' expenses
Counselling and retraining expenses
Redundancy payments etc.
Personal security expenses