BIM43100 - Specific deductions: crime (expenditure involving): overview: contents

Intangible Assets

In relation to expenditure by companies in respect of intangible fixed assets see CIRD12610.

Contact with Business Profits

Because of the nature of the legislation and the complexity of law relating to such criminal offences you should contact Business Profits at an early stage if you discover payments subject to the legislation.

A deduction is not allowable for certain crime-related payments in calculating the profits of a trade. This chapter describes the legislation and how it works. It is arranged as follows:

  1. BIM43101
    Introduction
  2. BIM43110
    Accruals
  3. BIM43115
    Criminal payments: scope
  4. BIM43125
    Criminal payments: Bribery Act
  5. BIM43120
    Criminal payments: Terrorism Act
  6. BIM43130
    Criminal payments: handling of cases
  7. BIM43160
    Blackmail and extortion: overview
  8. BIM43165
    Blackmail and extortion: territorial limitations
  9. BIM43170
    Blackmail and extortion: no criminal intent necessary
  10. BIM43175
    Blackmail and extortion: alternative basis for disallowance
  11. BIM43180
    Blackmail and extortion: examples
  12. BIM43185
    Blackmail and extortion: handling of cases