Date: 16 August 2017
Lost retainer is a tax cost: If a lost retainer was part of contract price, you can treat it as your tax cost. Białystok Provincial Administrative Court held that a loss suffered when the other party deducted a retainer and then went bankrupt can be a tax-deductible cost if the lost retainer was originally part of taxable income due to you. For full text of the judgement, see here.