Expenses | Croner-i Tax and Accounting

Accommodation

– see also Accommodation

Generally

Commentary – Quick Overview ¶9171

Accountancy

Commentary – Quick Overview ¶5835

Accounts investigations

Legislation/Regulatory – IRInt. 183 ; SP 16/91

Allocation

Commentary – Tax Reporter ¶781-045

Allowance for working away from home

Case Law – Elderkin (H.M. Inspector of Taxes) v. Hindmarsh. [1988] BTC 129

Allowances

Commentary – Tax Reporter ¶413-550

HMRC Guidance – EIM05100 ; EIM20602

Appeals

– see Appeals

Apportionment

Commentary – Endacott on Furnished Holiday Lettings 3.2.7

Business entertaining

– see also Business entertainment

Generally

Commentary – Quick Overview ¶9177

Business entertainment

– see Business entertainment

Business use of home

Commentary – CGT and the Private Residence ¶70-005 ; CGT and the Private Residence ¶70-010

Case Law – Kirkwood (HMIT) v Evans. [2002] BTC 50

Capital allowances

Commentary – Endacott on Furnished Holiday Lettings 4.4 Endacott on Furnished Holiday Lettings 4.7

Capital gains tax, allowable deductions

Administration of estates and trusts

Legislation/Regulatory – TCGA92 s. 64

Generally

Legislation/Regulatory – TCGA92 s. 38

Income tax

Legislation/Regulatory – TCGA92 s. 39

HMRC Guidance – BIM15030 ; CFM55130 ; CFM55280 ; CG10260 ; CG14300 ; CG14325 ; CG17245 ; CG17312 ; CG17450 ; CG39150 ; CG69061 ; CG69062 ; CIRD60090 ; CIRD68070 ; LAM03210 ; SAIM2790

Interest charged to capital

Legislation/Regulatory – TCGA92 s. 40

Letting, initial repairs to property

Legislation/Regulatory – SP D24

Clergyman's heating, lighting, cleaning and gardening expenses

Legislation/Regulatory – ITEPA2003 s. 290, 290A, 290B, 328(2), 329(4), 351

Clergymen's living expenses

Commentary – Tax Reporter ¶414-850

Clerk to general commissioners, secretarial assistance and travel expenses

Case Law – Evans [2010] TC 00446

Companies with investment business

– see Company with investment business

Conditions to be satisfied

Commentary – Quick Overview ¶9162

Corporate trustees

Legislation/Regulatory – SP 2/04 ; TCGA92 s. 38, 64

Deduction for

Commentary – Chanda on Property Investment 6.1

Deductions

– see Deductions

Deductions for

– see also Deductions

Financial institutions

Commentary – Schwarz on Tax Treaties ¶17-400

Generally

Commentary – Schwarz on Tax Treaties ¶17-350

Earnings

Commentary – Tax Reporter ¶1006-630

Employees

Generally

Commentary – Indirect Tax Reporter ¶6-900

Local authorities and similar bodies

Commentary – Indirect Tax Reporter ¶51-505

Employees and directors generally

Commentary – Quick Overview ¶9153

Entertainers

Legislation/Regulatory – ITEPA2003 s. 352

Entertainers' agency fees

Commentary – Quick Overview ¶9180

Entitlement to reimbursement out of trust funds

Commentary – Rossdale: Probate and Administration of Estates ¶40-010

Errors by HMRC

Commentary – Tax Reporter ¶193-710

Expenditure incurred by employee

Commentary – Tax Reporter ¶707-920

Fees/subscriptions to professional bodies

Commentary – Quick Overview ¶9180

Fixed rate deductions

Premises used both as home and for business

Commentary – Key Data ¶3-265

Use of home for business

Commentary – Key Data ¶3-265

Vehicles

Commentary – Key Data ¶3-265

Flat rate expenses

Commentary – Key Data ¶3-570

Foreign tax

Commentary – Quick Overview ¶61050

Foreign trade

Commentary – Tax Reporter ¶293-400

Case Law – Horton v. Young (H.M. Inspector of Taxes) Weston v. Young (H.M. Inspector of Taxes)

Funeral expenses

Commentary – Rossdale: Probate and Administration of Estates ¶2-050 Rossdale: Probate and Administration of Estates ¶2-060 Rossdale: Probate and Administration of Estates ¶16-050 Rossdale: Probate and Administration of Estates ¶33-130

Funeral, mourning

Legislation/Regulatory – IHTA84 s. 172 ; SP 7/87

HMRC

Legislation/Regulatory – CRCA2005 s. 43

Household expenditure claimed against self-employment income

Case Law – Muhammad [2010] TC 00262

In the performance of the duties, meaning

Commentary – Quick Overview ¶9162

Incidence of expenses in the estate

Commentary – Rossdale: Probate and Administration of Estates ¶42-020

Incidental overnight expenses

Commentary – Quick Overview ¶9115

Legislation/Regulatory – ITEPA2003 s. 240, 241, 268, 716, Sch. 7, para. 33, 34

Incidental overnight expenses and benefits

Commentary – Tax Reporter ¶432-900

HMRC Guidance – EIM02740 ; NIM06020 ; NIM06030

Incurred in production of profits

Case Law – The Commissioner of Inland Revenue (Hong Kong) v. Lo and Lo (a firm). [1984] BTC 281

Insurance companies

– see Insurance companies

Interest on

Commentary – Rossdale: Probate and Administration of Estates ¶40-030

Interest relief

– see Interest relief

Investment companies

– see Company with investment business

Legal

– see Legal expenses

Legal expenses paid by employer, benefit in kind

Case Law – XI Software Ltd v Laing (HMIT) (2004) Sp C 450

Living abroad, Schedule D, Case I and II

Legislation/Regulatory – SP A16

Local authorities and similar bodies

Elections

Commentary – Indirect Tax Reporter ¶51-695

Employees

Commentary – Indirect Tax Reporter ¶51-505

Entertainment and hospitality

Commentary – Indirect Tax Reporter ¶51-675

Travel and subsistence expenses of interviewees

Commentary – Indirect Tax Reporter ¶51-635

Locum working through agency

Case Law – Bhadra v. Ellam (H.M. Inspector of Taxes). [1988] BTC 25

Lorry drivers' overnight subsistence

Legislation/Regulatory – IRInt. 51

Management

– see Management expenses

Members of Parliament

Commentary – Tax Reporter ¶488-000–Tax Reporter ¶488-010

Motoring, non-fuel

Commentary – Indirect Tax Reporter ¶18-348

Non-resident trusts, administration

Legislation/Regulatory – SP 5/92

Own use adjustment

Commentary – Endacott on Furnished Holiday Lettings 1.7

Paid expenses, exemption for

Commentary – Quick Overview ¶9165

Partner's removal expenses

Case Law – MacKinlay (H.M. Inspector of Taxes) v. Arthur Young McClelland Moores & Co. [1988] BTC 110

Patents

Commentary – Tax Reporter ¶216-900 ; Tax Reporter ¶708-290

HMRC Guidance – BIM45965

Payments in respect of

Commentary – Tax Reporter ¶413-500 ; Tax Reporter ¶413-550

HMRC Guidance – EIM05100 ; EIM20602

Payroll giving schemes agent's expenses, contributions to

Legislation/Regulatory – ITTOIA2005 s. 72

Personal incidental expenses and benefits

Commentary – Tax Reporter ¶432-900

HMRC Guidance – EIM02740 ; NIM06020 ; NIM06030

Personal representatives

Entitlement to reimbursement out of trust funds

Commentary – Rossdale: Probate and Administration of Estates ¶40-010

Generally

Commentary – Tax Reporter ¶367-575 ; Key Data ¶7-110Key Data ¶7-10

Legislation/Regulatory – SP 2/04 ; TCGA92 s. 38, 64

Incidence of expenses in the estate

Commentary – Rossdale: Probate and Administration of Estates ¶42-020

Interest on

Commentary – Rossdale: Probate and Administration of Estates ¶40-030

Properly incurred expenses allowed

Commentary – Rossdale: Probate and Administration of Estates ¶40-010

Post-cessation relief for unpaid trade expenses

Legislation/Regulatory – ITA2007 s. 99

HMRC Guidance – BIM90100

Pre-trading expenditure

Commentary – Endacott on Furnished Holiday Lettings 3.4

Properly incurred expenses allowed

Commentary – Rossdale: Probate and Administration of Estates ¶40-010

Property business

Finance costs, restricted deductions

Commentary – Key Data ¶3-294

Motoring expenses, mileage rates

Commentary – Key Data ¶3-296

Reimbursement

Commentary – Quick Overview ¶9425

Reimbursement of employees

Commentary – Tax Reporter ¶213-300 ; Tax Reporter ¶707-920

Relocation

– see Relocation expenses and benefits; Removal expenses and benefits

Scottish Parliament members

Legislation/Regulatory – SCA98 s. 80

Self-assessment enquiries

Legislation/Regulatory – IRInt. 183

Shared administrative expenses, meaning of supply

Commentary – Indirect Tax Reporter ¶10-090 ; Indirect Tax Reporter ¶50-225

Small businesses (alternative calculation)

Commentary – Chanda on Property Investment 6.9

Subsistence

Commentary – Quick Overview ¶9174

Taking control of goods

Commentary – Tax Reporter ¶188-095

Teachers

Commentary – Tax Reporter ¶486-305

HMRC Guidance – EIM32366 ; EIM70725 ; EIM70730 ; EIM70735 ; EIM70740 ; EIM70755 ; EIM70760

Case Law – Humbles (H.M. Inspector of Taxes) v. Brooks ; SIMPSON (H.M. INSPECTOR OF TAXES) v. TATE. ; Warner v Prior (HMIT)

Testamentary

– see Testamentary expenses

Tools and special clothing

Commentary – Quick Overview ¶9189

Tools and special clothing, flat-rate expenses

Commentary – Key Data ¶3-570

Trade unions

Commentary – Tax Reporter ¶805-620

Case Law – Regina Special Commissioners of Income Tax (ex parte National Union of Railwaymen)

Trade unions, provident benefits

Legislation/Regulatory – SP 1/84

Trading expenditure

– see Trading expenditure

Training

– see Training or retraining

Training courses

– see Education and training

Transferor's

Commentary – Tax Reporter ¶617-500

Travel

– see Travel expenses

Travel and subsistence

Incidental overnight expenses and benefits

Commentary – Key Data ¶3-545

Lorry drivers

Commentary – Key Data ¶3-550

Overseas rates

Commentary – Key Data ¶3-540

Subsistence scale rates

Commentary – Key Data ¶3-535

Travelling

– see Travel expenses

Trustees

– see also Trustees

Generally

Commentary – Tax Reporter ¶358-225 ; Tax Reporter ¶652-050

HMRC Guidance – CG33520

Case Law – Commissioners of Inland Revenue v. Chubb's Trustee

Voluntary work

Case Law – Shaw v. Tonkin (H.M. Inspector of Taxes). [1988] BTC 21

Voluntary workers

Commentary – Tax Reporter ¶489-000

HMRC Guidance – ESM4530

Wholly and exclusively, meaning

Commentary – Quick Overview ¶9162

Wholly, exclusively and necessarily incurred

– see Wholly and exclusively incurred expenditure

Woodlands, disposal/replanting

Commentary – Tax Reporter ¶653-350