000 00658cab a2200181 4500
001 WB2447-47
008 090401t1988 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u2196
041 _aeng
245 _aPartners refused tax relief on loan
260 _c1988
350 _a0
490 _aDaily Telegraph
_v21/11/88 p24
520 _aIn 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.
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c1325
_d1325