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5.58

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 Interaction of FRS 102 and directors' loan accounts ‘Bed and breakfasting’ of loan accounts CTA 2010, s 464A anti-avoidance charge on ‘benefits’ provided to shareholders The CTA 2010, s 459 charge – deemed close company loans for certain arrangements CTSA reporting obligations for CTA 2010, ss 455 and 464A tax ...

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