Corporation tax – deductibility of loss on written down expenditure on residential property transferred to director as bonus – treated as current asset in accounts – whether on capital or revenue account – s 74(1)(e) ICTA 1988
Citations:
[2009] UKFTT 357 (TC), [2010] SFTD 454, [2010] STI 683
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 15 October 2022; Ref: scu.409158