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Home / Simons-Taxes / Business tax / Part B2 How are trade profits and losses calculated? / Division B2.3B Trading expenses鈥攊ncurred wholly and exclusively

Division B2.3B Trading expenses鈥攊ncurred wholly and exclusively

Business tax

Division B2.3B Trading expenses鈥攊ncurred wholly and exclusively

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B2.315 The concept of wholly and exclusively

B2.316 Is the expenditure incurred only for the benefit of this trade?

B2.318 Duality of purpose

B2.319 Duality of purpose鈥攁pportionment of the expenditure

B2.320 Ex gratia and charitable payments

B2.322 Expenditure intended to benefit the trade in the future

B2.323 Expenditure incurred in a capacity other than trader

B2.324 Application of profits vs deduction in computing profits

B2.325 Destinations for rewritten material

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