1. [Wholly and exclusively](https://library.croneri.co.uk/po-heading-id_sRVJjAyxrUiMCYILc0Dd2g)
1.1. Personal expenditure
1.1.1. Pension contributions
1.1.1.1. Extend basic rate band
1.1.2. Motor vehicle costs
1.1.2.1. Business use proportion
1.1.2.2. Mileage allowance
1.1.3. Use of home
1.1.3.1. Business use proportion
1.1.3.2. Simplified expenses
1.1.4. Drawings
1.2. Wholly & exclusively rule: Applies to both cash and accruals basis
1.3. Costs that relate to other activities (not the trade) won't meet the W&E test
1.3.1. eg. property business
2. [Basis: cash / accruals](https://library.croneri.co.uk/po-heading-id_sRVJjAyxrUiMCYILc0Dd2g)
2.1. Cash basis the default for most businesses
2.2. May elect for accruals basis
3. [Partnerships](https://library.croneri.co.uk/po-heading-id_QechBXhoDk-_Ui2OIIB9fw)
3.1. Add back salaries
3.2. Add back interest on capital
3.3. Expenses
3.3.1. Deduct at partnership level
4. [Specific tax rule](https://library.croneri.co.uk/po-heading-id_R2WzDvvVnUKvSNFAQ4U5MA)
4.1. Relief denied
4.1.1. Entertaining
4.1.2. Gifts
4.1.3. 15% Car hire (not for cash basis)
4.2. Relief delayed
4.2.1. Staff Pension accrual
4.2.2. Staff bonus paid late
5. [Capital expenditure](https://library.croneri.co.uk/po-heading-id_Gs0seaKmOkWMmuJ5gDuNXQ)
5.1. New assets
5.1.1. Build website
5.1.2. Cash basis vs accruals basis
5.1.2.1. Accruals basis: disallowable - potentially capital allowances?
5.1.2.2. Cash basis: allowable unless - broadly - land / building useful life over 20 years OR car
5.1.2.3. Cash basis: Cars - choice between fixed mileage and capital allowances plus running costs
5.1.2.4. Cash basis: No capital allowances other than cars (if opt for CAs on cars)
5.1.3. Initial franchise fee
5.1.4. Incidental expenditure
5.2. Improve existing assets
5.2.1. Capital or revenue? If capital, see "new assets" node above. If revenue, allowable.
5.2.2. Modern materials okay
5.2.3. Special rules for integral features