Provides clarity in areas where there is doubt as to the deductibility for tax purposes of particular expenses incurred by a business, such as unincorporated businesses, operated by sole traders, partnerships and limited liability partnerships.
Structured in an easily navigable A-Z format, all business areas covered are quickly identifiable. Legislative references, summaries of key cases and HMRC guidance help the reader to understand possible allowances and allowable deductions in situations where there may be some ambiguity.
Important legislative changes:
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