Interpretation Note 53 (IN53) – Limitation of allowances granted to lessors of affected assets Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 51 (IN51) (v6) – Pre-trade expenditure and losses Posted on November 20, 2016November 1, 2023 by admin_kmos
Interpretation Note 50 (IN50) – deduction for scientific or technological research and development Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 48 (IN48) – Instalment credit agreement and debtor’s allowance Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 47 (IN47) – Wear-and-tear or depreciation allowance Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 45 (IN45) – Deduction of security expenditure Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 44 (IN44) – Public Benefit Organisations (PBOs): capital gains tax (CGT) Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 43 (IN43) – Circumstances in which amounts received or accrued on disposal of listed shares are deemed to be of a capital nature Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 35 (IN35) (v5) – Employees’ tax: personal service providers and labour brokers Posted on November 20, 2016March 22, 2023 by admin_kmos
Interpretation Note 34 (IN34) – Exemption from Income Tax: remuneration derived by a person as an officer or crew of a ship Posted on November 20, 2016January 14, 2017 by admin_kmos