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Home / Simons-Taxes /Business tax /Part B2 How are trade profits and losses calculated? /Division B2.4 Trading expenses—specific items /Which expenses may be deductible? / B2.446 Interest paid

B2.446 Interest paid

Business tax

For details of relief for interest paid see

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D6.503 International movement of capital—reportable transactions and events

E5.406A Employees of European Union institutions—tax exemptions

E4.507S Operation of the charge on securities with artificially enhanced market value

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

E4.11120 Additional annual returns by employers—overview

D7.1140 Methods of leaving the REIT regime

B2.315 The concept of wholly and exclusively

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

B8.210 Restrictions on sideways loss relief

C1.511 Use of Mansworth v Jelley losses

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

E1.416 Dividends from non-UK resident companies—general

D1.1422 Calculating NGIE and ANGIE

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