Loans to employees and directors: tax issues | Practical Law

Loans to employees and directors: tax issues | Practical Law

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.

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
Maintained • 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.