Loan relationships | Practical Law

Loan relationships | Practical Law

This practice note discusses the loan relationship rules, which govern the UK corporation tax treatment of loans and certain other financing transactions.

Loan relationships

Practical Law UK Practice Note 9-219-4959 (Approx. 111 pages)

Loan relationships

by Practical Law Tax, based on material originally contributed by Paul Miller, Ashurst
Maintained • United Kingdom
This practice note discusses the loan relationship rules, which govern the UK corporation tax treatment of loans and certain other financing transactions.