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Corporate interest restriction guidance from PwC
16 July 2018 Andrea Marshall, Tax Specialist
PwC has provided us with guidance on how to calculate whether your university must apply the corporate interest restriction (CIR) rules, including a university gateway test, and practical next steps if a return must be submitted. If your university is affected by the rules, the return must be submitted by 31 July. The guidance can be found here.
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16 July 2018 
Andrea Marshall, Tax Specialist
