Income tax – tax avoidance scheme – chargeability of interest income under s 18 ICTA 1988 – relief under the accrued interest provisions of Chapter II of Part XVII ICTA 1988 – deductibility of a payment under the manufactured interest provisions of schedule 23A ICTA 1988
[2011] UKFTT 95 (TC), [2011] SFTD 443, [2011] STI 1622
Bailii
England and Wales
Income Tax
Updated: 17 January 2022; Ref: scu.442787
