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Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  • Declining rate loan interest to be spread over term of the l ...

    The Supreme Tax Court has held that declining rate interest on a loan should be taken to prepaid expense and then written off in equal portions over the term of the loan, unless the borrower had an early repayment facility without a claim for partial refund of the higher interest paid.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    early repayment, declining rate, step do ...
    Autor:in