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''Tax''. | ''Tax''. | ||
An amount charged to accounting profits which is not eligible for tax relief, for example entertainment. | An amount charged to accounting profits which is not eligible for tax relief, for example entertainment. | ||
Such an item would be added back to the accounting profits, in the calculation of taxable profits in the taxpayer's tax computation. | Such an item would be added back to the accounting profits, in the calculation of taxable profits in the taxpayer's tax computation. | ||
== See also == | == See also == | ||
* [[Disallowable expenditure]] | * [[Disallowable expenditure]] | ||
* [[Tax computation]] | * [[Tax computation]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 08:22, 8 October 2013
Tax.
An amount charged to accounting profits which is not eligible for tax relief, for example entertainment.
Such an item would be added back to the accounting profits, in the calculation of taxable profits in the taxpayer's tax computation.
