Does ACCA's tuition and exam fees an allowable deduction for corp. tax purposes in a company providing accounting and bookkeeping services.
While it is difficult to argue the wholly & exclusively rule but the primary purpose of the training and qualification is to obtain more clients and hence should be allowable as I understand.
I want to know if any of you experienced this before either personally or when dealing with any client's affairs.
- VAT refund 40 1
- Companies House paper incorporation - date of birth omission 173 3
- Is there an AIA calculator anywhere 142 1
- incorrect old p60 346 8
- Reclaiming VAT on refurbishment cost? 228 3
- Missing tax return 347 4
- Are you going to Tick and Bash on 21 May? 1,079 30
- Inflation and fees 1,384 24
- Sage Priority Support 175 3
- US company hiring UK citizens in UK 200 2
- Cost of demolition of a shed - revenue or capital? 830 24
- Micro-entity accounts 229 1
- Related party disclosure 208 3
- Company reconstruction 140 1
- Rolled up interest and late interest rules 234 6
- US LLC - anomaly in UK and US treatment 153 3
- Basic Tools and PAYE succession 174 1
- Advice please! 419 2
- VAT on new builds 188 3
- CGT query on investment property sale 151 1