Post Cessation Loan Interest Expense

Ronnie
Ronnie Registered Posts: 20 New contributor 🐸
Is the continued payment of interest on a loan taken out to purchase a business (by a husband and wife partnership) classed as a post-cessation expense? The florist business ceased to trade in March 2010.

I would like to reclaim the future interest paid against the husband's annual employment income each tax year until repayment of the loan in 2016. Or estimate the remaining interest and allocate as an accrual with the 2009/10 accounts.

Comments

  • Ronnie
    Ronnie Registered Posts: 20 New contributor 🐸
    After more research, possibly the outstanding loan interest could be relieved under "Qualifying Loan Interest Payable in the Year" on form SA 101 Box 5, for each of the remaining tax years.

    Any comments?
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