Cadbury Schweppes Plc v Inspector of Taxes: SCIT 19 Nov 2001

SCIT COSTS OF OBTAINING LOAN FINANCE – expenses of management of investment company – period for which the costs are disbursed – whether deductible when incurred or spread over the life of the loan in accordance with Financial Reporting Standard 4 – deductible when incurred

Citations:

[2001] UKSC SPC00302

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 10 June 2022; Ref: scu.195388