Securing tax relief for loan interest paid can be difficult. For example, the borrowings must be structured properly, and certain statutory conditions must be satisfied. Separate provisions apply for...
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Loan interest relief – Loans to buy an interest in a close company
By Mark McLaughlin
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Tax
21st June 2012
HMRC enquiries - The importance of taking notes at meetings
21st June 2012
An important aspect of HM Revenue and Customs (HMRC) enquiries into tax returns that is sometimes underestimated is meetings between taxpayers (and their agents) and HMRC officers, and the notes...
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