Barristers

Commentary – Hardman's Tax Rates and Tables ¶3-260

Capital expenditure

Legislation/Regulatory – ITTOIA2005 s. 307B

Deduction for costs of loans

Legislation/Regulatory – ITTOIA2005 s. 307C

Disposals of wasting assets

Commentary – Tax Reporter ¶508-975

Excluded business

Commentary – Hardman's Tax Rates and Tables ¶3-260

Excluded persons

Commentary – Hardman's Tax Rates and Tables ¶3-260

Excluded trades

Commentary – Hardman's Tax Rates and Tables ¶3-260

Modification of deduction for costs of loans

Legislation/Regulatory – ITTOIA2005 s. 307D

Property businesses

Legislation/Regulatory – ITTOIA2005 s. 307E-307G

Sideways relief unavailable

Commentary – 1.11.3.7

Small business profits

Commentary – Hardman's Tax Rates and Tables ¶3-260