1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

3.6Interest to a 75% Group Company TCA97 s452 In certain circumstances interest paid by a company to a non-resident 75% parent or associated company will not be treated as a distribution of its p...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016