Tag: loan relationships

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
Read MoreRecent Posts
Also in our blog:
accelerated payment notices
APN
appeal
Blairmore
Brexit
capital gains tax
Carried interest
CGT
Co-invest
consultation
Corrado case
Cotter
David Cameron
De Silva
domicile
EBT
Eclipse 35
employee share schemes
EU
fair share of tax
film partnerships
Follower Notice
HMRC
human rights
income tax
inheritance tax
loan relationships
Mossack Fonseca
non-doms
offshore
penalties
Pensions
People with Significant Control
QNUPS
QROPS
Rangers
rebasing
referendum
remittance basis
State Aid
Supreme Court
tax
tax avoidance
tax avoidance schemes
Tax planning