A-Z of Business Tax Deductions is a valuable and time-saving first point of reference for tax practitioners wanting to check reliefs available on various aspects of their clients businesses.
CONTENTS:
Part 1 - General principles: Generally accepted accounting
practice; Cash basis for unincorporated businesses; Capital or
revenue expenditure; `Wholly and exclusively’;
Part 2 - Business deductions generally: Advertising and
sponsorship; Adjustments on a change of accounting basis; Bad and
doubtful debts; Car hire; Charitable gifts; Compensation and
damages; Counselling and retraining; Crime related payments;
Defalcations or fraud by employees; Depreciation and loss on
disposal of fixed assets; Dilapidations (leases); Employer benefit
deductions; Entertainment; Ex-gratia payments; Fines; Fixed rate
deductions (unincorporated businesses); Foreign exchange losses;
Franchise payments; Gifts to customers; Guarantee payments; Herd
basis; Hire purchase; Insurance; Loan and overdraft interest –
General (unincorporated businesses); Interest on overdue tax and
penalties; Incidental costs of obtaining loan finance
(unincorporated businesses); Keyman insurance; Lease premiums;
Lease rental payments; Legal and professional costs; Management
charges; Mileage allowances (unincorporated businesses); Patent
rights and expenses (unincorporated businesses); Pensions;
Post-cessation expenses; Pre-trading expenses; Political
expenditure; Provisions; Removal expenses; Remuneration;
Replacement of integral features; Rent and rates; Repairs and
renewals; Restrictive undertakings; Royalties; Security; Software
(unincorporated businesses); Staff welfare costs; Subsistence; Tax
(foreign); Trading stock; Trade subscriptions; Trade tools; Travel
expenses; Use of home as office; Unremittable amounts; VAT;
Websites (unincorporated businesses); Wayleaves; Work-in-progress
Annette Morley is an experienced adviser in corporate and personal
tax, in capital taxes and overseas tax issues. She is a qualified
member of The Chartered Institute of Taxation and has been
appointed vice-chair to the CIOT technical OMB sub-committee.
Annette has written articles for several tax publications and
presented tax seminars. She has specialist knowledge for the
agricultural and rural business sector.
Nicola Moore is a Chartered Tax Adviser and Chartered Accountant
providing tax support to professional firms and businesses
nationwide. Nicola qualified as a Chartered Tax Adviser with a big
four practice, specialising for many years in compliance and
advisory services for large corporates. She relocated to the West
Country in 2002 and now runs her own practice from an office in
West Dorset.
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