BIM45500 - Specific deductions: insurance: contents
This chapter contains the following:
| BIM45501 | Fixed assets |
| BIM45505 | Trading stock and debts |
| BIM45510 | Loss of profits |
| BIM45515 | Professional negligence |
| BIM45520 | Employee indemnity |
| BIM45525 | Employees and other key persons |
| BIM45530 | Key persons: non-trade purposes |
| BIM45560 | Own health policies and own insurance funds |
| BIM45565 | Locum and fixed overheads |
| BIM45570 | Locum and fixed overheads: change of practice |
| BIM45575 | Customers |
| BIM45580 | Export Credit Guarantee scheme |
| BIM45585 | War risks |
| BIM45590 | Premiums paid to mutual concerns |
| BIM45595 | Premium tax |
The cost of fee protection insurance is not allowable when the
risks covered include the cost of negotiating additional tax
liabilities resulting from negligent or fraudulent conduct, see
BIM46452.
Guidance on insurance receipts is at
BIM40750 onwards.
