1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

22.16Interest Relief on Borrowings to Make an Investment TCA97 s247, s249 Interest relief is granted as a charge against a company’s total profits for the year of payment when the interest arises...
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Other Editions

  • 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