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:
Jurisdiction:
England and Wales
Income Tax
Updated: 10 June 2022; Ref: scu.195388