Tag: connected companies
Loan relationships, connected companies and impairment losses
Loan relationships: connected companies and impairment losses We are frequently asked to advise on the loan relationships tax position where loans between connected companies have become irrecoverable. In most cases, there is a “tax nothing”; neither impairment losses nor release debits need to be brought into account in the respective […]
Tagged: connected companiesemployee share schemesHMRCimpairment lossesloan relationshipsrelease debitstax
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