1.B
Lili Ltd can deduct the research into competitors incurred on 6 June 2010 (£12,000) and the donation to the
local school on 15 December 2014 (£2,000), i.e. a total of £14,000.
It cannot deduct the initial market research as it was incurred more than seven years before the commencement of trade, nor the costs of entertaining customers and suppliers as this is disallowable expenditure under the normal rules.
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