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The vexed iss11e _,of the timing of expenditure allowable for income tax purposes is one which has plagued both Commissioners for Inland Revenue and taxpayers throughout the world. The purpose of this report is to analyse the deductibility of up-front expenditure paid by means of a promissory note...
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| Format: | Thesis |
| Language: | English English |
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Centre for Law and Society
2026
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