Wholly and exclusively incurred expenditure
Apportionment
Attendance at educational courses, conferences and meetings
Cancellation of agreement, capital or revenue payment
Case law
Cessation of trade, payments to employees
Chargeable gains
Costs and disbursements paid in personal litigation
Counselling services
Discontinuance of business, payments in connection with
Duality of purpose
Earnings from employment, allowable expenses
Employee trust fund payments
Examination fees
Fast food trailer, motor expenses
Flat rental
For the purposes of the business
Generally
Guarantee of company's debt, payment by director
Legal costs spent to resolve investigation by previous employer
Limited liability partnership, film production and distribution expenditure
Mortgage interest
Motive and purpose
Motor rallying
Newspaper and periodicals purchased by journalists
Partnerships
Food and drink/overnight accommodation/hiring of room
Partner's relocation expenses
Personal psychotherapy sessions a condition of employment
Premises costs, duality of purpose
Professional rugby player's additional food/supplements and medicines
Professional training expenses
Reimbursed training costs
Replacement and cleaning of clothes
Scaffolder, employment and period of self-employment
Stunt performer in film and television productions
Sub-postmaster's introductory payments
Television newsreader
Trade or business, for the purposes of
Trainee accountant's costs on training courses and materials
Training courses
Travelling expenses