Allowable deductions

Rents, rates, premiums

Commentary – Tax Reporter ¶216-300 ; Tax Reporter ¶708-200
HMRC Guidance – BIM46815
Case Law – HEASTIE (H.M. INSPECTOR OF TAXES) v. VEITCH & CO. THE COMMISSIONERS OF INLAND REVENUE v. VEITCH & CO. ; HYETT (H.M. INSPECTOR OF TAXES) v. LENNARD ; Strick (H.M. Inspector of Taxes) v. Regent Oil Co. Ltd. Commissioners of Inland Revenue v. Regent Oil Co. Ltd. ; THE COMMISSIONERS OF INLAND REVENUE v. THE FALKIRK IRON COMPANY, LIMITED

Repairs and renewals

– see Repairs/improvements to business premises

Home used as

– see Business use of home

Inspection powers

– see Inspection of business premises and assets

Meaning

Legislation/Regulatory – SGCA2017 Sch. 1, para. 15(2), Sch. 2, para. 21(4)

Renovation allowances

– see Business premises renovation allowances

Repairs to

– see Repairs/improvements to business premises