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    Corporation tax - Chargeable profits - Expenses - Specific items - Staff costs - Remuneration - 3670

    Costs of employing staff are generally an allowable deduction provided: - the remuneration is not excessive. If HMRC considers that the remuneration is excessive for the work done, it may seek...

    Corporation tax - Special situations - Companies with investment business - Management expenses - Disallowable expenses - 16165

    Any expenses which are deductible under any other provision (for example, expenses deductible in computing profits from land and property) are not allowable as management expenses. In addition,...

    An exemption for your charity clients?

    An exemption for your charity clients?..Trading. Your charity clients are able to trade on a commercial basis in order to raise funds. There are restrictions on exactly what can be undertaken...