Deductible expenditure

Generally

Case Law – Gallagher v. Jones (HM Inspector of Taxes); Threlfall v. Jones (HM Inspector of Taxes). [1993] BTC 310 ; Gallagher v. Jones (HM Inspector of Taxes); Threlfall v. Jones (HM Inspector of Taxes). [1993] BTC 92

Guarantee payments

Case Law – Caledonian Paper plc v IR Commrs (1998) Sp C 159

Generally

Commentary – Quick Overview ¶5850