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Thomas v Revenue and Customs: FTTTx 17 Mar 2014

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

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