Income Tax: Payments of statutory interest: withholding tax | Practical Law
https://content.next.westlaw.com/practical-law/document/If1ce5336b65311e698dc8b09b4f043e0/Income-Tax-Payments-of-statutory-interest-withholding-tax?viewType=FullText&transitionType=Default&contextData=(sc.Default)
The High Court has held that payments in respect of statutory interest do not rank as payments of yearly interest under section 874 of the Income Tax Act 2007.
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Income Tax: Payments of statutory interest: withholding tax
Practical Law UK Articles 4-636-2984
(Approx. 3 pages)
Income Tax: Payments of statutory interest: withholding tax
by Norton Rose Fulbright LLP
Related Content
Published on 01 Dec 2016
•
UK
The High Court has held that payments in respect of statutory interest do not rank as payments of yearly interest under section 874 of the Income Tax Act 2007.