CIRD12500 - Core computational rules: deductible debits: general matters and adjustments for tax purposes: contents

  1. CIRD12510
    Introduction
  2. CIRD12530
    Expenditure charged to the profit and loss account as it accrues
  3. CIRD12550
    Abortive expenditure on realisation
  4. CIRD12560
    Accounting losses in respect of the reversal of previous accounting gains
  5. CIRD12580
    Mostly relevant where expenditure written off as incurred
  6. CIRD12600
    Disallowance of expenditure: entertaining and gifts
  7. CIRD12610
    Disallowance of expenditure: criminal payments
  8. CIRD12620
    Cars - restriction of hiring costs
  9. CIRD12630
    Disallowance of expenditure: employer-financed retirement benefit schemes
  10. CIRD12640
    Deferral of deduction: payment of pension contributions delayed
  11. CIRD12650
    Deferral of deduction: payment of remuneration delayed
  12. CIRD12660
    Deferral of deduction: payment of royalties to related party delayed
  13. CIRD12670
    Debt impairment losses and bad debts