HMRC publishes draft guidance on loan relationships rules for connected companies

An update on draft guidance published by HMRC, on 12 May 2009, concerning Schedule 20 (Loan relationships: connected parties) to the Finance Bill 2009 on late payments of interest between connected companies.
PLC Tax


 

The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your Practical Law Account Executive.

Free trial

A free trial will give you:

Unlimited access to our online legal know-how services during the trial period
Full training and support
Four issues of Practical Law The Journal, the companion to Practical Law online
Weekly update e-mails on current legal developments in your practice area
 

Log in using Practical Law username

Only use this login if you have not set up OnePass for Practical Law

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247247241139", "objName" : "HMRC publishes draft guidance on loan relationships rules for co", "userID" : "2", "objUrl" : "http://us.practicallaw.com/cs/Satellite/us/resource/4-386-1056?source=relatedcontent", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "232b917ae:1546c58d910:-78c4", "analyticsSessionCookie" : "232b917ae:1546c58d910:-78c3", "statisticSensorPath" : "http://analytics.practicallaw.com/sensor/statistic" }