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Partners refused tax relief on loan

Language: English Series: Daily Telegraph ; 21/11/88 p24Publication details: 1988Subject(s): Summary: In R v Inspector of Taxes , ex parte Brumfield , QB 26 October 1988, it was held that tax relief was not available for interest paid on money borrowed by a partnership and made available free of interest to one partner to buy land in his own name.
Holdings
Item type Current library Call number Copy number Status Barcode
News article London News article WB2447-47 (Browse shelf(Opens below)) 1 Available 2196-1001

In R v Inspector of Taxes , ex parte Brumfield , QB 26 October 1988, it was held that tax relief was not available for interest paid on money borrowed by a partnership and made available free of interest to one partner to buy land in his own name.