CIRD12500 - Core computational rules: deductible debits: general matters and adjustments for tax purposes: contents
| CIRD12510 | Introduction |
| CIRD12530 | Expenditure charged to the profit and loss account as it accrues |
| CIRD12550 | Abortive expenditure on realisation |
| CIRD12560 | Accounting losses in respect of the reversal of previous accounting gains |
| CIRD12580 | Mostly relevant where expenditure written off as incurred |
| CIRD12600 | Disallowance of expenditure: entertaining and gifts |
| CIRD12610 | Disallowance of expenditure: criminal payments |
| CIRD12620 | Disallowance of expenditure: cars costing more than £12,000 |
| CIRD12630 | Disallowance of expenditure: non-approved non-taxable retirement benefits |
| CIRD12640 | Deferral of deduction: payment of pension contributions delayed |
| CIRD12650 | Deferral of deduction: payment of remuneration delayed |
| CIRD12660 | Deferral of deduction: payment of royalties to related party delayed |
| CIRD12670 | Debt impairment losses and bad debts |
