Fees
Accountancy
Accountancy fees
Case law
Agent's fees incurred by TV presenters
Capital gains tax allowable deductions
Collectors' levy of distress
Commission set-offs, consideration
Commissioners for Oaths, output tax
Credit and charge cards
Data-gathering powers: relevant data-holder
Deductions
Deductions for payments to professional bodies
Directors
Entertainers
Examination, deduction
Generally
Information from public authorities, access to
Intermediaries, premiums under higher rate contracts
Land Registry
Levying of distress
Licences
Local authorities receiving from private individuals or businesses
Premiums for fee protection insurance
Professional bodies
Professional bodies and societies
Registration of notice of assignment
Returns
Schedule D or E charge
School
Sheriff officers
Solicitors, output tax
Technical services
Training
Capital or revenue expenditure
Signing on bonus, charge to tax
Training courses