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1.Lili Ltd commenced trading on 1 January 2015. The company incurred the following expenditure prior to 1 January 2015:
30 November 2007 Initial market research £15,000
6 June 2010 Research into competitors £12,000
31 July 2014 Entertaining potential customers and suppliers £8,000
15 December 2014 Donation to local school fair in exchange for advertising £2,000
What is the amount of Lili Ltd’s deductible pre-trading expenditure in respect of the year ended 31 December
2015?
A £10,000
B £14,000
C £27,000
D £29,000
