BKM406450 - Banking surcharge: targeted anti-avoidance rule: meaning of deductible amount
A deductible amount is:
- an expense of a trade, other than R&D allowances treated as expenses
- an expense of UK or overseas property trade
- an expense of management
- a non-trading debit 鈥� loan relationships
- a non-trading debit 鈥� intangible fixed assets