SCIT ICTA 1988, s.349(3)(a) (unamended) – ‘Payable in the UK’ – Whether interest on a loan made by a UK bank remained so payable notwithstanding assignment of accrued interest debt to a company resident abroad, to which interest was subsequently paid
Citations:
[2002] UKSC SPC00351
Links:
Income Tax
Updated: 10 June 2022; Ref: scu.195406