BIM40000 - Measuring the profits (specific rules & practices) - receipts & deductions: Contents


BIM40025 Receipts
BIM42050 Deductions - general
BIM42100 Deductions - scope of
BIM42200 Deductions - timing
BIM42500 Specific deductions - administration
BIM42550 Specific deductions - advertising
BIM42600 Specific deductions - annuities and annual payments
BIM42700 Specific deductions - bad and doubtful debts
BIM42950 Specific deductions - compensation and damages
BIM43100 Specific deductions - crime (expenditure involving)
BIM43250 Specific deductions - dilapidations under a lease
BIM44000 Specific deductions - employee share schemes
BIM44500 Specific deductions - employee benefit trusts
BIM45000 Specific deductions - entertainment
BIM45150 Specific deductions - gifts
BIM45300 Specific deductions - guarantee payments
BIM45350 Specific deductions - hire purchase
BIM45500 Specific deductions - insurance
BIM45650 Specific deductions - interest
BIM45799 Specific deductions - land remediation relief
BIM45800 Specific deductions - incidental costs of loan finance
BIM45850 Specific deductions - losses
BIM45900 Specific deductions - overseas taxes
BIM45950 Specific deductions - patents & royalties
BIM46000 Specific deductions - pension schemes
BIM46250 Specific deductions - premiums
BIM46350 Specific deductions - pre-trading expenditure
BIM46400 Specific deductions - professional fees
BIM46500 Specific deductions - provisions
BIM46800 Specific deductions - rent & rates
BIM46900 Specific deductions - repairs and renewals
BIM47000 Specific deductions - staffing costs
BIM47300 Specific deductions - security expenditure
BIM47400 Specific deductions - subscriptions
BIM47600 Specific deductions - trade organisations
BIM47700 Specific deductions - travel & subsistence
BIM47800 Specific deductions - use of home