Commentary

D7.325 Loss buying

Corporate tax
Corporate tax | Commentary

D7.325 Loss buying

Corporate tax | Commentary

D7.325 Loss buying

Finance Act 20131 introduced a wide ranging restriction on the deductibility of certain expenses if there is a qualifying change in relation to a company. For details see D1.1130.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial