Loans to employees and directors: tax issues | Practical Law
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An overview of the tax issues involved in making and writing off loans to employees and directors. The note includes an overview of the notional loans regime and the key legal issues to consider.
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Loans to employees and directors: tax issues
Practical Law UK Practice Note 4-500-1064
(Approx. 20 pages)
Loans to employees and directors: tax issues
by
Practical Law Tax
and
Practical Law Share Schemes & Incentives
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United Kingdom
An overview of the tax issues involved in making and writing off loans to employees and directors. The note includes an overview of the notional loans regime and the key legal issues to consider.