Taxation of loan relationships

Taxation of loan relationships

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

  • Acceptable accounts
  • Trading v non-trading
  • Debits and credits
  • Tax treatment of relevant debits and credits
  • Relationships between connected parties
  • Close company loans to participators
  • Anti-avoidance provisions
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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