Legislation: CAA 2001, s. 21, 23 (list C, items 20 and 21 (and possibly other items))

Key case law:

O’Srianian v Lakeview Limited [1984] TL(I) 125

Attwood v Anduff Car Wash Ltd [1997] BTC 454

St John’s School v Ward (1974) 49 TC 524

HMRC material: CA 22110


This is an important category which arises quite frequently in practice and where the amounts of expenditure involved can be substantial.

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