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Waiver of loans to shareholders

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Bloomsbury Professional
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
Chapter 5: 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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