Acquisition of capital goods

Hotel company purchasing maisonette

Permanent alterations to warehouse

Administration of pension fund

Antique train sets

Apportionment

Breeding and stabling horses

Expenditure incurred on property used for business/private purposes

Goods and services supplied in connection with building and construction work

Investment activities

Items purchased by actor

Method

Purchase of flat for overnight accommodation for staff and directors

Renovation of premises which included domestic accommodation

Swimming pool

Yacht, purchase/maintenance

Clothing and shoes

Construction of new dwelling on site of old farmhouse

Corporate club membership

Enterprise zone property scheme, associated expenses

Enterprise zone trust, promotion

Farms

Alterations to oasthouse

Restoration of farmhouse

Sale of, professional fees

Fishing rights

Franchise

Furniture

Helicopter

Horse-trading activity

Input tax

Business benefit/business purpose, distinction

Generally

Non-deductible

Re-attribution: intended use

Road fuel

Items purchased by actor

Kart racing

Land, buildings and construction

Alterations to managing director's dwelling-house

Extension of hotel building

Extension to hotel manager's house

Farm building converted to dwelling

Garage constructed in grounds of director's house

Improvements and alterations to club premises

Licence to occupy land

Refurbishment of flat

Legal expenses

Defence against criminal charges

Generally

Lennartz accounting

Local authority, reconstruction of Alexandra Palace

Motor racing

Motor rallying

Motor vehicles

Acquisition of racing car

Classic cars, intending trader

Leasing under financial leasing contract

Motor rallying expenses

Personalised number plates

Van restoration

Pension scheme actuary reports

Professional services supplied to solicitors for negotiation of sub-letting premises

Purchase/maintenance of oyster ketch

Racehorses

Reallocation of partly private use to wholly business use

Receiver's services

Removal expenses

Showjumping horses

Tennis club subscription

Up-keep of boats

Video cassette recorder purchased by company

Yacht