Example: tourism industry
Search results with tag "Itepa"
40 MONEY GO ROUN - peterrayney.co.uk
www.peterrayney.co.ukunder the beneÞcial loan rules in s175, Income Tax (Earnings and Pensions) Act (ITEPA) 2003. Since 6 April 2014, these rules only apply where the loan exceeds the £10,000 de minimis