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Loans from the company

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
Chapter 5: Extracting Funds from the Company CA 2006 restriction Scope of CTA 2010, s 455 charge Loans to ‘related’ trusts and partnerships/LLPs Beneficial loan charge Mechanics of CTA 2010, s 455 charge Director’s overdrawn loan accounts ...

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