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10.204: Loans to participators and associates

Feeney: The Taxation of Companies 2019

Michael Feeney
Bloomsbury Professional
23rd edition
Publication Date:
Law Stated At:
1 January 2019
Chapter 10: Close Companies 10.2: Distributions and Other Issues for Participators and Directors Revenue practice in relation to preliminary tax Anti-avoidance Release of debt etc in respect of TCA 1997, s 438 loan ...

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