Income Tax – interest paid on overdrawn account to fund company’s borrowings – whether eligible for relief against assessments to income tax on interest reimbursed by company – no – s 353(3) ICTA 1988
Citations:
[2011] UKFTT 660 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 28 January 2022; Ref: scu.449611