Commentary

B2.459 Political expenditure

Business tax
Business tax | Commentary

B2.459 Political expenditure

Business tax | Commentary

B2.459 Political expenditure

Generally, payments to political funds, contributions to party funds and expenses of candidates at elections are not allowable1. This is on the basis that they are not usually incurred wholly and exclusively for the purposes of the trade.

Where expenditure is not in the form of a donation to a political party, but is expenditure representing consideration for goods or services which are bought with some political or quasi-political purpose in mind, the expenditure may be deductible. In Morgan v Tate and Lyle Ltd2, it was held that money spent on a propaganda campaign against the nationalisation of

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