HMRC have published an ‘informal consultation’ to explore potential changes to the debt cap rules in TIOPA 2010 Part 6 which restrict restricting tax relief for interest and other finance costs.
Comments are invited by 5 September.
HMRC have published an ‘informal consultation’ to explore potential changes to the debt cap rules in TIOPA 2010 Part 6 which restrict restricting tax relief for interest and other finance costs.
Comments are invited by 5 September.