– see also Costs; Legal expenses; Management expenses; Trading or business expenditure; Travel expenses

Accommodation

– see also Accommodation

Generally

Commentary – Essential Tax Companion ¶9171

Accountancy

Commentary – Essential Tax Companion ¶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 – 3.2.7

Barristers, simplified expenses

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

Business entertaining

– see also Business entertainment

Generally

Commentary – Essential Tax Companion ¶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 – 4.44.7

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 ; CG12100 ; CG14306 ; CG14322 ; CG14350 ; CG17245 ; CG17312 ; CG17450 ; CG39150 ; CG69061 ; CG69062 ; CIRD60090 ; CIRD68070 ; 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 – Essential Tax Companion ¶9162

Corporate trustees

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

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 – VAT Reporter ¶6-900

Local authorities and similar bodies

Commentary – VAT Reporter ¶51-505

Employees and directors generally

Commentary – Essential Tax Companion ¶9153

Entertainers

Legislation/Regulatory – ITEPA2003 s. 352

Entertainers' agency fees

Commentary – Essential Tax Companion ¶9180

Errors by HMRC

Commentary – Tax Reporter ¶193-710

Expenditure incurred by employee

Commentary – Tax Reporter ¶707-920

Fees/subscriptions to professional bodies

Commentary – Essential Tax Companion ¶9180

Foreign tax

Commentary – Essential Tax Companion ¶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, 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 – Essential Tax Companion ¶9162

Incidental overnight expenses

Commentary – Hardman's Tax Rates and Tables ¶3-545 ; Essential Tax Companion ¶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

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 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 – VAT Reporter ¶51-695

Employees

Commentary – VAT Reporter ¶51-505

Entertainment and hospitality

Commentary – VAT Reporter ¶51-675

Travel and subsistence expenses of interviewees

Commentary – VAT 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 – VAT Reporter ¶18-348

Non-resident trusts, administration

Legislation/Regulatory – SP 5/92

Own use adjustment

Commentary – 1.7

Paid expenses, exemption for

Commentary – Essential Tax Companion ¶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

Personal representatives

Commentary – Tax Reporter ¶367-575 ; Hardman's Tax Rates and Tables ¶7-110 ; Hardman's Tax Rates and Tables ¶7-120
Legislation/Regulatory – SP 2/04 ; TCGA92 s. 38, 64

Post-cessation relief for unpaid trade expenses

Legislation/Regulatory – ITA2007 s. 99
HMRC Guidance – PIM3005

Pre-trading expenditure

Commentary – 3.4

Reimbursement

Commentary – Essential Tax Companion ¶9425

Reimbursement of employees

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

Relocation

– see Relocation expenses and benefits; Removal expenses and benefits

Schedule D, Case VI

Commentary – Tax Reporter ¶129-100
Case Law – 1. CURTIS BROWN, LTD. (AS AGENTS FOR STELLA BENSON, D. H. LAWRENCE AND PETER B. KYNE) v. JARVIS (H.M. INSPECTOR OF TAXES). 2. JARVIS (H.M. INSPECTOR OF TAXES) v. CURTIS BROWN, LTD. (AS AGENTS FOR STELLA BENSON, D.H. LAWRENCE AND PETER B. KYNE).

Scottish Parliament members

Legislation/Regulatory – SCA98 s. 80

Self-assessment enquiries

Legislation/Regulatory – IRInt. 183

Shared administrative expenses, meaning of supply

Commentary – VAT Reporter ¶10-090 ; VAT Reporter ¶50-225

Subsistence

Commentary – Essential Tax Companion ¶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 – Essential Tax Companion ¶9189

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

Day subsistence rates

Commentary – Hardman's Tax Rates and Tables ¶3-535

Incidental overnight expenses and benefits

Commentary – Hardman's Tax Rates and Tables ¶3-545

Overseas rates

Commentary – Hardman's Tax Rates and Tables ¶3-540

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 – Essential Tax Companion ¶9162

Wholly, exclusively and necessarily incurred

– see Wholly and exclusively incurred expenditure

Woodlands, disposal/replanting

Commentary – Tax Reporter ¶653-350