07.09.2011 Handling fee on subsidised loan immediate expense if not ref ... The Supreme Tax Court has held that a handling fee charged on the grant of a publicly subsidised loan should be taken to immediate expense if not partially refundable on earlier loan repayment, or where earlier repayment is confined to instances of contract cancellation for good cause. Categories: Supreme Tax Court casesKeywords: early repayment, handling fee, subsidise ...
