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Shareholder loans to company

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 11: Share Issues and Financing the Company’s Activities Tax relief for interest on loans taken out to lend to company The ‘material interest’ and ‘full time working’ conditions The ‘qualifying close company’ condition Conditions to be satisfied when interest is paid Recovery of capital Security issues Cap on income tax relief Calculation of income tax relief limit Irrecoverable shareholder loans ...

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