»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp Finance Act 2013 contains provisions that restrict when, and to what extent, liabilities may be deducted against the estate. »Ê¹ÚÌåÓýapp restrictions include situations where money was borrowed to acquire, maintain or enhance assets that qualify for business relief. IHTM28010-28033 provide more details, with examples at IHTM28020.