|
Decision Number: |
TC 01502 |
|
Appellant:
|
Mr William Green |
|
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Michael CONNELL
|
|
Date Of Decision:
|
11/10/2011 |
|
Main Category:
|
INCOME TAX/CORPORATION TAX |
|
Main Subcategory:
|
Exemptions and reliefs |
|
Notes:
|
Income Tax – interest paid on overdrawn account to fund company’s
borrowings – whether eligible for relief against assessments to income tax
on interest reimbursed by company – no – s 353(3) ICTA 1988 |
|
Decision(s) to Download:
|
TC01502.pdf 
|
