INCOME TAX – overseas property purchase using borrowed funds – whether an ‘offset mortgage’ – whether interest income on escrow account chargeable under Part 4 ITTOIA 2005 – whether relieved under Part 8 ITTOIA 2005 – Appeal dismissed
[2014] UKFTT 281 (TC)
Bailii
England and Wales
Income Tax
Updated: 04 December 2021; Ref: scu.525309