– see also Expenses

Accountancy

Accountancy fees

Case law

Agent's fees incurred by TV presenters

Capital gains tax allowable deductions

Commission set-offs, consideration

Commissioners for Oaths, output tax

Credit and charge cards

Data-gathering powers: relevant data-holder

Dealing in commodities

Deductions

Deductions for payments to professional bodies

Directors

– see Directors

Entertainers

Examination, deduction

Generally

Information from public authorities, access to

Intermediaries, premiums under higher rate contracts

Land Registry

Levying of distress

Licences

– see Licences

Local authorities receiving from private individuals or businesses

Premiums for fee protection insurance

Professional bodies

Professional bodies and societies

Generally

Registration of notice of assignment

Returns

Schedule D or E charge

School

– see School fees

Sheriff officers

Solicitors, output tax

Technical services

Training

Capital or revenue expenditure

Signing on bonus, charge to tax

Training courses