BIM37650 - Wholly and exclusively: duality of, or non-trade, purpose: non-travel topics: contents

S34 Income Tax (Trading and Other Income) Act 2005, S54 Corporation Tax Act 2009

Layout of guidance

The issue of duality has been considered in a variety of non-travel cases. When considering the following examples you should bear in mind the general guidance at BIM37007.

1. BIM37660

   Duality of, or non-trade, purpose: non travel topics: subsistence
2. BIM37665

   Duality of, or non-trade, purpose: non travel topics: accommodation and subsistence
3. BIM37670

   Duality of, or non-trade, purpose: non travel topics: accommodation and subsistence: 'itinerant' trades
4. BIM37675

   Duality of, or non-trade, purpose: non travel topics: accommodation and subsistence: sub-contractors
5. BIM37680

   Duality of, or non-trade, purpose: non travel topics: interest payments
6. BIM37690

   Duality of, or non-trade, purpose: non travel topics: building society demutualisation
7. BIM37700

   Duality of, or non-trade, purpose: remuneration, etc: contents
8. BIM37750

   Duality of, or non-trade, purpose: loans/advances to others: whose trade purpose?: contents
9. BIM37800

   Expense of earning or application of profits?: contents
10. BIM37900

    Expenditure having an intrinsic duality of purpose: contents