Expenses
Accommodation
Generally
Accountancy
Accounts investigations
Allocation
Allowance for working away from home
Allowances
Appeals
Apportionment
Business entertaining
Generally
Business entertainment
Business use of home
Capital allowances
Capital gains tax, allowable deductions
Administration of estates and trusts
Generally
Income tax
Interest charged to capital
Letting, initial repairs to property
Clergyman's heating, lighting, cleaning and gardening expenses
Clergymen's living expenses
Clerk to general commissioners, secretarial assistance and travel expenses
Companies with investment business
Conditions to be satisfied
Corporate trustees
Deduction for
Deductions
Deductions for
Financial institutions
Generally
Earnings
Employees
Generally
Local authorities and similar bodies
Employees and directors generally
Entertainers
Entertainers' agency fees
Entitlement to reimbursement out of trust funds
Errors by HMRC
Expenditure incurred by employee
Fees/subscriptions to professional bodies
Fixed rate deductions
Premises used both as home and for business
Use of home for business
Vehicles
Foreign tax
Foreign trade
Funeral expenses
Funeral, mourning
HMRC
Household expenditure claimed against self-employment income
In the performance of the duties, meaning
Incidence of expenses in the estate
Incidental overnight expenses
Incidental overnight expenses and benefits
Incurred in production of profits
Insurance companies
Interest on
Interest relief
Investment companies
Legal
Legal expenses paid by employer, benefit in kind
Living abroad, Schedule D, Case I and II
Local authorities and similar bodies
Elections
Employees
Entertainment and hospitality
Travel and subsistence expenses of interviewees
Locum working through agency
Lorry drivers' overnight subsistence
Management
Members of Parliament
Motoring, non-fuel
Non-resident trusts, administration
Own use adjustment
Paid expenses, exemption for
Partner's removal expenses
Patents
Payments in respect of
Payroll giving schemes agent's expenses, contributions to
Personal incidental expenses and benefits
Personal representatives
Entitlement to reimbursement out of trust funds
Generally
Incidence of expenses in the estate
Interest on
Properly incurred expenses allowed
Post-cessation relief for unpaid trade expenses
Pre-trading expenditure
Properly incurred expenses allowed
Property business
Finance costs, restricted deductions
Motoring expenses, mileage rates
Reimbursement
Reimbursement of employees
Relocation
Scottish Parliament members
Self-assessment enquiries
Shared administrative expenses, meaning of supply
Small businesses (alternative calculation)
Subsistence
Taking control of goods
Teachers
Testamentary
Tools and special clothing
Tools and special clothing, flat-rate expenses
Trade unions
Trade unions, provident benefits
Trading expenditure
Training
Training courses
Transferor's
Travel
Travel and subsistence
Incidental overnight expenses and benefits
Lorry drivers
Overseas rates
Subsistence scale rates
Travelling
Trustees
Generally
Voluntary work
Voluntary workers
Wholly and exclusively, meaning
Wholly, exclusively and necessarily incurred
Woodlands, disposal/replanting