A recent decision of the First-tier Tribunal provides the first real insight into the Tribunal’s attitude towards the application of the loan relationships unallowable purposes rule in FA 1996 Sch 9 para 13.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
Home >Articles > AH Field and the loan relationships unallowable purpose test
AH Field and the loan relationships unallowable purpose test
A recent decision of the First-tier Tribunal provides the first real insight into the Tribunal’s attitude towards the application of the loan relationships unallowable purposes rule in FA 1996 Sch 9 para 13.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.tmb-editorspic.jpg?sfvrsn=c9a7a0cc_1)
