BIM46400 - Specific deductions: professional fees: contents
The chapter that follows discusses the general approach to the deduction of professional fees and covers a number of specific matters on which fees are expended in greater detail. You should bear in mind that professional fees connected with the acquisition, disposal or modification of a capital asset will also be capital expenditure and so disallowable - see BIM35120.
| BIM46405 | General principles |
| BIM46410 | In-house costs |
| BIM46415 | Tangible and intangible capital assets |
| BIM46420 | Renewal of leases |
| BIM46425 | In connection with equity finance |
| BIM46430 | Other loans |
| BIM46435 | Capital structure of business |
| BIM46440 | Capital compensation claims |
| BIM46445 | Court proceedings |
| BIM46450 | Taxation account & negotiations |
| BIM46452 | Fee protection insurance |
| BIM46455 | Tax, rating & VAT appeals |
| BIM46460 | Take-over bids |
