BIM46800 - Specific deductions: rent and rates: contents

Expenses connected with premises or land occupied by a trader for the purposes of their trade are normally allowed as a deduction unless the expenses are capital in nature or fail the ‘wholly and exclusively’ test.

This chapter contains the following:

1. BIM46801

   Introduction
2. BIM46805

   Leasing
3. BIM46810

   Miscellaneous
4. BIM46815

   Falkirk & Lennard cases
5. BIM46820

   Property for employees
6. BIM46825

   Assets leased for employees
7. BIM46830

   Rent charges
8. BIM46835

   Business rates
9. BIM46840

   Council Tax