TIB - July 2015

In this issue: Special Determinations S36, S37, S38, QB 15/05, QB 15/06, Notice: The question we've been asked "Loan guarantor's loss when guarantee is called on - deductibility", Interpretation of section 89K(1) of the Tax Administration Act 1994: the meaning of "as soon as reasonable practicable", Court of Appeal denies application for interim relief, High Court upholds Taxation Review Authority decisions and strikes out challenges finding them to be an abuse of process.