– see also Expenses

Accountancy

– see Accountancy expenses

Accountancy fees

Case law

Commentary – VAT Reporter ¶19-150

Agent's fees incurred by TV presenters

Case Law – Madeley & Anor v. R & C Commrs (2006) Sp C 547

Capital gains tax allowable deductions

Legislation/Regulatory – TCGA92 s. 38(2)

Commission set-offs, consideration

Commentary – VAT Reporter ¶11-195

Commissioners for Oaths, output tax

Commentary – VAT Reporter ¶18-510

Credit and charge cards

– see Credit and charge card companies; Credit and charge cards

Data-gathering powers: relevant data-holder

Legislation/Regulatory – FA2011 Sch. 23, para. 9-11 ; SI 2012/847 reg. 3-4

Dealing in commodities

Commentary – VAT Reporter ¶42-450(3)

Deductions

Legislation/Regulatory – ITEPA2003 s. 343

Deductions for payments to professional bodies

Commentary – Essential Tax Companion ¶9180

Directors

– see Directors

Entertainers

Legislation/Regulatory – ITEPA2003 s. 352

Examination, deduction

Case Law – Revenue and Customs Commissioners v Decadt. [2007] BTC 586

Generally

Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. X, para. 11

Information from public authorities, access to

Legislation/Regulatory – FOIA2000 s. 9, 13

Intermediaries, premiums under higher rate contracts

Legislation/Regulatory – FA94 s. 52A ; SI 1994/1774 reg. 2(1)

Land Registry

Commentary – VAT Reporter ¶37-475

Levying of distress

Legislation/Regulatory – SI 2003/2837 reg. 29-32, Sch. 3

Licences

– see Licences

Local authorities receiving from private individuals or businesses

Commentary – VAT Reporter ¶51-055

Premiums for fee protection insurance

Legislation/Regulatory – IRInt. 247

Professional bodies

Legislation/Regulatory – ITEPA2003 s. 343

Professional bodies and societies

Generally

Commentary – Tax Reporter ¶456-500 ; Tax Reporter ¶456-520
HMRC Guidance – EIM32915
Case Law – SIMPSON (H.M. INSPECTOR OF TAXES) v. TATE. ; Singh v Williams (HMIT) ; WALES (H.M. INSPECTOR OF TAXES) v. GRAHAM

Registration of notice of assignment

Commentary – VAT Reporter ¶37-632

Returns

Legislation/Regulatory – FA88 s. 124(2)

Schedule D or E charge

Case Law – Edwards (H.M. Inspector of Taxes) v. Clinch. [1982] BTC 109

School

– see School fees

Sheriff officers

Legislation/Regulatory – TMA70 s. 63A

Solicitors, output tax

Commentary – VAT Reporter ¶18-510

Technical services

Commentary – Schwarz on Tax Treaties ¶17-550

Training

Capital or revenue expenditure

Case Law – Dass v Special Commissioner & Ors. [2006] BTC 866 ; Dass v. R & C Commrs (2006) Sp C 570

Signing on bonus, charge to tax

Case Law – Silva v Charnock (HMIT) (2002) Sp C 332

Training courses

– see Training or retraining; Vocational training relief