Trading expenditure, deductions

Commentary – Tax Reporter ¶214-200 ; Tax Reporter ¶708-050
Case Law – ALLEN (H.M. INSPECTOR OF TAXES) v. FARQUHARSON BROTHERS AND COMPANY. ; Bamford (H.M. Inspector of Taxes) v. A.T.A. Advertising Ltd. ; CURTIS (H.M. INSPECTOR OF TAXES) v. J. & G. OLDFIELD, LIMITED. ; THE ROEBANK PRINTING COMPANY, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE.