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
Taxation (International and Other Provisions) Act 2010 section 54
Matters required to be done on a "just and reasonable" basis
Section 54 explains what happens when HMRC disagrees with the basis a reporting company has used for a matter that must be dealt with on a "just and reasonable" basis in an interest restriction return.
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.