Accommodation

Accountancy expenses

Bad or doubtful debts

– see Debts

Business entertaining expenses and gifts

Charitable donations

Child-minding

Clothing

Computer software

Deductions

– see Deductions

Finance leases

Foreign exchange gains and losses

Goodwill, preservation

Home used as an office

Hotel proprietors

Insurance policies

Interest payable

Legal expenses

Living expenses abroad

Local enterprise organisations, contributions to

Losses

Meals and accommodation

Medical and hospital expenses

National Insurance contributions

Patents

Political payments

Pre-trading

Premiums for leases

Private expenditure

Professional expenses

Reimbursement, compensation by way of

Release from onerous obligations

Repairs and improvements to premises and other assets

Research and development

Restrictive undertakings

Safeguarding future profits

Scientific research

Taxes and duties

Training and education

Travel expenses

Urban regeneration companies, contributions to