Commentary

B5.614 Miscellaneous expenses of brewers

Business tax
Business tax | Commentary

B5.614 Miscellaneous expenses of brewers

Business tax | Commentary

B5.614 Miscellaneous expenses of brewers

The cost of repairs, borne by the brewer, to tied houses is deductible whether or not the brewer is legally liable to effect the repairs; as are also fire and licence insurance premiums, rates and taxes paid by the brewer in respect of tied houses, and legal and other costs connected with tied houses1.

Damages awarded to a guest at an hotel owned by a brewery company for personal injury caused by the defective state of the building are not an allowable deduction in computing the brewery company's profits2.

If a brewery company carries on as a

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial