https://www.blg.com/en/insights/2019/09/allowable-deductions-for-businesses-in-the-wind-up-phase
Allowable deductions for businesses in the wind up phase | BLG
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https://www.acowtancy.com/textbook/acca-tx/b2-income-from-employment/b2d-allowable-deductions/exam
ACCA TX (UK) Past Papers: B2d. Allowable deductions | aCOWtancy Textbook
Test yourself with questions about B2d. Allowable deductions from past papers in ACCA TX (UK).
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https://www.gov.uk/hmrc-internal-manuals/tax-credits-manual/tcm0118040
TCM0118040 - Eligibility - income (employed and self-employed): Allowable deductions from income...
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https://www.icpainc.org/allowable-deductions/
Allowable Deductions - International Compliance Professionals Association (ICPA)
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