BIM42100 - Deductions: scope of: contents

This section gives a general overview of the subject of deductions. There is more detailed guidance on capital & revenue at BIM35000 onwards and on wholly & exclusively at BIM37000 onwards.

This chapter contains the following:

BIM42101Starting point
BIM42105Business or non-business expense
BIM42110How to establish purpose
BIM42115Sole purpose
BIM42120Tax avoidance
BIM42125Partnerships
BIM42130Apportionment of expense
BIM42135Incidental benefit
BIM42140Companies
BIM42145Capacity test
BIM42150Summing up

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