disallowance and allowable expense for income tax computation

Hi sir, i have a trouble in solving this question and knowing what is disallowance and allowable expense for income tax computation. Can u pls let me know about the treatments for the following:
Question- George is a part time employee and also runs his own business as a sole trader for many years. George has accounting profits for 2022/23 to be £28,100. These profits include the following items:
• George’s own salary of £12,000.
• £800 for legal and professional fees relating to an employment contract;
• £250 for the annual staff party; and
• £2,500 in respect of a health and safety fine.