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.

BIM46405General principles
BIM46410In-house costs
BIM46415Tangible and intangible capital assets
BIM46420Renewal of leases
BIM46425In connection with equity finance
BIM46430Other loans
BIM46435Capital structure of business
BIM46440Capital compensation claims
BIM46445Court proceedings
BIM46450Taxation account & negotiations
BIM46452Fee protection insurance
BIM46455Tax, rating & VAT appeals
BIM46460Take-over bids