Dis allowable expenditure:

☛private expenditure

☛clothes bought for ordinary everyday wear

☛acquisition and depreciation of business assets

☛your own wages or salary

☛your business partner's wages or salary

☛payments to charities

☛travel expenses between your home and place of business

☛a general (non-specific) provision against doubtful debts

☛legal costs of acquiring land and buildings

☛fines for breaking the law

☛your own life, accident or sickness assurance

☛costs of alterations, additions or improvements to business premises