Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 85
Use of trade-related interest and dividends if trade profits insufficient
Section 85 allows certain interest and dividends connected to a trade to be treated as trade profits where there are insufficient trade profits to absorb carry-forward trade loss relief.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.