This practice guide, by LexisNexis®PSL Tax with additional practitioner comment, provides a checklist of the key anti-avoidance rules that may apply to restrict the tax deductibility of loan interest for a corporate borrower within the charge to UK corporation tax.
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This practice guide, by LexisNexis®PSL Tax with additional practitioner comment, provides a checklist of the key anti-avoidance rules that may apply to restrict the tax deductibility of loan interest for a corporate borrower within the charge to UK corporation tax.
If you are not a subscriber, subscribe now to read this content.
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