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Waiver of loans to shareholders

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 2: Extracting Funds from the Company Income tax charge on shareholder HMRC contention that amounts waived are earnings NIC treatment of loan waivers Novation of loans Recovery of CTA 2010, s 455 tax Corporation tax treatment of loan waiver ...

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