BIM47400 - Specific deductions: subscriptions: contents

The general principles for subscriptions follow those for deductions generally and are set out in BIM37500 - BIM37510.

This chapter contains the following:

Associated guidance can be found as follows:

• mutual concerns - non trading BIM24010,
• entertaining expenditure and ESCB7 BIM45072,
• charitable gifts and donations BIM45150 onwards,
• mutual insurance associations (note subscriptions solely for trade risks are allowable) BIM45590,
• farmers BIM55280,
• industrial and provident societies CTM40530 – CTM40535.