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Home / Simons-Taxes /Business tax /Part B2 How are trade profits and losses calculated? /Division B2.3B Trading expenses—incurred wholly and exclusively /Expenditure incurred for the purposes of the trade / B2.325 Destinations for rewritten material

B2.325 Destinations for rewritten material

Business tax

The list below details the destinations of rewritten content:

B2.310 [Rewritten—Provisions for expenditure

Rewritten to

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E5.607 Corporate members

B2.218 Surplus business accommodation

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

B2.413 Car hire

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.1231 Leases—deemed premiums

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

B3.306 Meaning of plant and machinery

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

D4.104 Company residence and the case law test