corporation tax - allowables/deductibles and addbacks

[Snork Maiden]

Hi I am looking for a definitive list of allowables and addbacks when calculating Corporation tax. I have tried the revenue site but I can not find an actual list as such........anyone know of any sites that clearly define what is allowed and what is not?

Thanks,
Snorkie.

 

[Cherios]

There is no specific list of addbacks or deductions. The guidance is contained in s.81 of the Taxes Consolidation Act 1997. In general, items not wholly for business purposes are added back, as are items such as depreciation (as Capital Allowances are claimed), Capital Expenditure. If you need a tax return prepared you should hire an accountant to prepare it for you because then you will know for sure that it is correct.