HMRC publishes final guidance on loan relationships rules for connected and close companies | Practical Law

HMRC publishes final guidance on loan relationships rules for connected and close companies | Practical Law

An update on final guidance issued by HMRC, on 26 August 2009, concerning Schedule 20 (Loan relationships: connected parties) to the Finance Act 2009 on late payments of interest and postponement of debits on deeply discounted securities between connected companies.

HMRC publishes final guidance on loan relationships rules for connected and close companies

by PLC Tax
Published on 27 Aug 2009 • England, Wales
An update on final guidance issued by HMRC, on 26 August 2009, concerning Schedule 20 (Loan relationships: connected parties) to the Finance Act 2009 on late payments of interest and postponement of debits on deeply discounted securities between connected companies.