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A comprehensive guide to the law relating to the taxation of interest payments and receipts in the case of both individuals and companies. Wide ranging in its coverage, exploring the ways in which both UK and foreign source interest is taxed, it deals with the question of what constitutes interest and explores the circumstances which give rise to tax liabilities and reliefs.
An essential looseleaf service for all business tax practitioners. (Previously titled: Norfolk’s Taxation of Interest and Loan Relationships)
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