Commentary

B2.454 Miscellaneous expenses

Business tax
Business tax | Commentary

B2.454 Miscellaneous expenses

Business tax | Commentary

B2.454 Miscellaneous expenses

A miscellaneous or general expense category is often used for a wide range of costs which do not fit neatly within other expense descriptions, and can be subject to scrutiny by HMRC to assess the deductibility of such expenses. In particular, HMRC will wish to assess whether the expenses are incurred for the purposes of the trade in question, or whether the expenses have a capital connection.

Excessive payments to the service company of a professional firm have been held not to be deductible1.

Introductory fees paid by sub-postmasters have also been held to be non-deductible2.

For the treatment of

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