Specific deductions: advertising: introduction: contents
Where the expenditure is on the erection of permanent hoardings or other apparatus of a durable nature, it is disallowable as capital expenditure.
A payment made to the guarantee fund of an exhibition should be dealt with in accordance with BIM45305.
The deduction of business contributions under collective publicity schemes for a town or area, or contributions to trade publicity funds, is discussed in BIM47435.
For political and propaganda expenses, see BIM42528.
Specific points are covered in the following pages: