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Please point me to reading material on corporation tax disallowable expenses

Posted by Anonymous PM | on Tue, 16/03/2010 - 07:46  3916  2 comments | report

I am looking for comprehensive reference material on expenses which are disallowable for corporation tax.

I am particularly looking for the treatment of fees related to new leases and lease renewals

and the new rules for car lease payments.

 

Any help appreciated

Comments

HMRC guidance

Anonymous | Wed, 17/03/2010 - 09:21 | Permalink

PLease see the link below re disallowable items per HMRC's Business Income Manual

http://www.hmrc.gov.uk/manuals/bimmanual/BIM40000.htm

Professional fees re renewal of a lease

http://www.hmrc.gov.uk/manuals/bimmanual/BIM46420.htm

 

Car leases - disallowance

http://www.hmrc.gov.uk/budget2009/bn65.pdf

 

Hope these help.

Thanks, that a great help

Anonymous | Wed, 17/03/2010 - 11:03 | Permalink

Thanks, that a great help