CIRD12500 - Core computational rules: deductible debits: general matters and adjustments for tax purposes: contents

1. CIRD12510

   Introduction
2. CIRD12530

   Expenditure charged to the profit and loss account as it accrues
3. CIRD12550

   Abortive expenditure on realisation
4. CIRD12560

   Accounting losses in respect of the reversal of previous accounting gains
5. CIRD12580

   Mostly relevant where expenditure written off as incurred
6. CIRD12600

   Disallowance of expenditure: entertaining and gifts
7. CIRD12610

   Disallowance of expenditure: criminal payments
8. CIRD12620

   Cars - restriction of hiring costs
9. CIRD12630

   Disallowance of expenditure: employer-financed retirement benefit schemes
10. CIRD12640

    Deferral of deduction: payment of pension contributions delayed
11. CIRD12650

    Deferral of deduction: payment of remuneration delayed
12. CIRD12660

    Deferral of deduction: payment of royalties to related party delayed
13. CIRD12670

    Debt impairment losses and bad debts