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The Upper Tribunal has recently published its decision in The Commissioners for His Majesty’s Revenue & Customs and Gary Quillian [2026] UKUT 00300 (TCC) regarding what constitutes the ‘write off’ of a director’s loan account for the purposes of section 415(1) the Income Tax (Trading and Other Income) Act 2005 (“ITTOIA”) in the course of…
August 26, 2026 Read more >
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