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IS 14/04
10 Jun 2014

Income tax - Deductibility of company administration costs

This interpretation statement considers whether a range of expenditure incurred by companies is deductible under the Income Tax Act 2007. The expenditure is of a type incurred by companies as a result of their inherent nature and the regulatory environment applicable to them. The costs considered include: audit fees, costs of meetings of shareholders, costs associated with paying dividends, fees for listing with registered exchanges, share registry costs, costs of filing statutory returns, and associated legal and accounting costs.