This article addresses the question of the deductibility of interest expenditure and particularly whether there are circumstances in which interest expenditure could be considered to be of a capital nature.  

Educational Aim:

The aim of this article is to provide an overview of;

  1. The definitions of the potential capital vs revenue nature of interest.
  2. When interest can be deducted.

Educational Objectives:

Upon completion of this module, learners should;

  1. Have a clear understanding of the definitions of the potential capital vs revenue nature of interest.
  2. Have a clear understanding of when interest can be deducted.
Cost
: R 280.00 incl. VAT
Expiry Date
: None
CPD Units
: 2.00 Hour
Rating
: 2.8/4


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