Article on guidance on the application of paragraph 13: Annotated extract from Inland Revenue company taxation manual, by John Cullinane and John Lindsay of the CIOT's Corporate Tax Sub-Committee. This article appeared in the June 2003 issue of Tax Adviser. The Chartered Institute of Taxation has recently had discussions with the Inland Revenue regarding the guidance issued by the Revenue on 24 April 2002 on the possible application of Finance Act 1996, Sch 9, para 13.
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June 2003 by
