Payments to, allowable deductions

Commentary – Tax Reporter ¶216-500 ; Tax Reporter ¶708-230
HMRC Guidance – BIM47400 ; BIM47420 ; BIM47425 ; BIM47430 ; BIM55280
Case Law – (1) THOMAS (H.M. INSPECTOR OF TAXES) v. RICHARD EVANS & CO., LTD. (2) JONES (H.M. INSPECTOR OF TAXES) v. THE SOUTH-WEST LANCASHIRE COAL OWNERS' ASSOCIATION, LTD. ; COLLINS (H.M. INSPECTOR OF TAXES) v. JOSEPH ADAMSON AND CO. JOSEPH ADAMSON AND CO. v. COLLINS (H.M. INSPECTOR OF TAXES) ; GUEST, KEEN & NETTLEFOLDS, LTD. v. FOWLER (Surveyor of Taxes). ; Joseph L. Thompson & Sons, Ltd. v. Chamberlain (H.M. Inspector of Taxes) ; LOCHGELLY IRON & COAL COMPANY LTD. v. CRAWFORD (Surveyor of Taxes). ; RHYMNEY IRON COMPANY, LIMITED, v. FOWLER (Surveyor of Taxes).