Loan notes and Qualifying Corporate Bonds (QCBs) and non-QCBs

Loan notes and Qualifying Corporate Bonds (QCBs) and non-QCBs

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Loan notes and Qualifying Corporate Bonds (QCBs) and non-QCBs
  • QCBs
  • QCB gains and business asset disposal relief
  • Sales before 6 April 2008
  • Sales before 6 April 2008
  • Sales between 6 April 2008 and 22 June 2010
  • Sales after 23 June 2010
  • Bad debts
  • Non-QCBs
  • Other implications of loan notes
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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