BIM46400 - Specific deductions: professional fees: contents

The chapter that follows discusses the general approach to the deduction of professional fees and covers a number of specific matters on which fees are expended in greater detail. You should bear in mind that professional fees connected with the acquisition, disposal or modification of a capital asset will also be capital expenditure and so disallowable (see BIM35000 onwards).

This chapter contains the following:

1. BIM46405

   General principles
2. BIM46410

   In-house costs
3. BIM46415

   Tangible and intangible capital assets
4. BIM46420

   Renewal of leases
5. BIM46425

   In connection with equity finance
6. BIM46430

   Other loans
7. BIM46435

   Capital structure of business
8. BIM46440

   Capital compensation claims
9. BIM46445

   Court proceedings
10. BIM46450

    Taxation account & negotiations
11. BIM46452

    Fee protection insurance
12. BIM46455

    Tax, rating & VAT appeals
13. BIM46460

    Take-over bids