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caroline.philpott@lexisnexis.co.ukB1264 Loan relationships - Anti-avoidance
Tolley CPD
Loan relationships - Anti-avoidance
Malcolm Greenbaum
Seminar
This Seminar is 20 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Example - s446A
- 3) Accounting for the loan - borrower
- 4) Analysis - borrower
- 5) Interest-free loans between UK companies
- 6) Loans to connected companies granted in accounting periods prior to
- 7) Example
- 8) FRS 102/IFRS accounting:
- 9) Imputed (notional) interest (s446)
- 10) Example
- 11) Analysis
- 12) Late paid interest (s.373 et seq.)
- 13) Late paid interest circumstances
- 14) Anti-avoidance rules - others
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