Trading or business expenditure
Accountancy expenses
Benefit payments
Capital or revenue
Employee benefit contributions
Employees
Benefit, payments for
Employees seconded to charities
Enduring benefit
Entertainment
Extent of relief
Finance leases
Fixed and circulating capital
Foreign trade
Generally
Incurred expenditure
Interest
Lease rentals
Legal expenses
Loans, interest relief
Local enterprise organisations, contributions
Losses
National Insurance contributions, deductions
Pension scheme contributions
Post-cessation expenditure relief
Pre-trading expenditure
Preservation of profit levels
Preservation of trade
Promotional gifts
Research and development
Revenue or capital
Safeguarding future profits, payments
Seconded employees
Security assets or services
Software costs
Statutory disallowances
Termination of employment, payments
Theft
Training
Training and development
Travelling expenses
Wholly and exclusively rule
