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Home / Simons-Taxes /Business tax /Part B2 How are trade profits and losses calculated? /Division B2.4 Trading expenses—specific items /Which expenses may be deductible? / B2.420 Crime—expenditure involving crime

B2.420 Crime—expenditure involving crime

Business tax

Any expenditure incurred in making a payment which constitutes a criminal offence by the payer is expressly disallowed¹, together with any incidental expenses. This prohibition is aimed particularly at payments such as bribes (perhaps to win

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I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

B3.340A Hire purchase of plant and machinery and similar contracts

B2.306 General tests for distinguishing between capital and revenue expenditure

C1.106A Annual exempt amount

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

E4.1118 Calculation and payment of tax due on retrospective income

E1.1435 Appealing transactions in securities counteraction notices

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

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