Interest Relief

Below is a selection of our most recent updates on this subject.

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Overdrawn Capital Account

Loan interest and bank charges on allowable "creditors" are allowable expenses for tax purposes.
Wednesday, May 30, 2001

Anti Avoidance

Recent special commissioners case - Lancaster v IR (Jan 2000) - partner lending money to partnership - substance over form - S787 - interest relief denied
Saturday, September 16, 2000

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