1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

3.3Interest – Anti-Avoidance TCA97 s817A Where interest is paid under any arrangement the sole or main benefit of which is to obtain a reduction in tax, no relief shall be given. TCA97 s817C Wher...
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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
  • Taxation Summary, Finance Act 2015
  • Taxation Summary, Finance Act 2014
  • Taxation Summary, Finance (No. 2) Act 2013