BIM42100 - Measuring the profits (specific rules & practices) - receipts & deductions: deductions - scope of: contents
BIM42100 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.
| BIM42101 | Starting point |
| BIM42105 | Business or non-business expense |
| BIM42110 | How to establish purpose |
| BIM42115 | Sole purpose |
| BIM42120 | Tax avoidance |
| BIM42125 | Partnerships |
| BIM42130 | Apportionment of expense |
| BIM42135 | Incidental benefit |
| BIM42140 | Companies |
| BIM42145 | Capacity test |
| BIM42150 | Summing up |
