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Simon's Calculating Taxable Trading Profits is a new handbook providing comprehensive guidance on calculating taxable trading profits, including: Identifying capital and revenue items The treatment and valuation of trading stock Particular computational issues relevant to special classes of business, including banks, builders and land developers, and hire purchase trading Expenditure on trading assets, looking at the purchase of a trade or trade assets, financing the trade, expenditure on improvements and on land and buildings, and expenditure on the protection and preservation of the trade and its assets Other trading expenditure, including patent royalties, bad debts, personal expenditure, and tax-related deductions
The general principles concerning deductible expenditure are examined in full, and Simon's Calculating Taxable Trading Profits also contains a number of lists summarising allowable and non-allowable deductions. There are detailed footnotes throughout, and the work takes into account all the latest case law, legislation (including FA 2002) and Revenue material.