Finance Act 1996 Schedule 9 paragraph 13 – whether loans made by the Appellant had an unallowable purpose – equity exchanged for shareholder debt – tax advantage main or one of main purposes- appeal dismissed
Citations:
[2012] UKFTT 104 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 22 May 2022; Ref: scu.451946
