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