Corporate Transactions: Tax and Legal Issues, Finance Act 2014
6.3Interest as a Trading Expense
6.3.1Deductibility
In circumstances where interest is incurred wholly or exclusively for the purposes of a trade it is allowable as a deductible trading expense ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.