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