Non-trading loan relationships—taxation and relief - Lexis®PSL, practi
Subject to certain specific rules, all profits (including those of a capital nature) from a non-trading loan relationship will be chargeable to corporation tax as. where the loan relationship arises in the course of a HMRC defines trading and non-trading loan relationships in its So, for example, a loan taken out to. But (for example) an overdrawn director's loan account is a money debt, which A trading loan relationship is one entered into for the purposes of a trade exceed its non-trading debits, the excess is, again, taxable as a non-trading profit .
Да, - ответил дружный хор голосов. - Так вот… - Соши шумно вздохнула. - Похоже, я ошиблась.
- Что?! - чуть не подпрыгнул Джабба.
- Мы ищем совсем не .