Loan relationships | Practical Law
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This practice note discusses the loan relationship rules, which govern the UK corporation tax treatment of loans and certain other financing transactions.
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Loan relationships
Practical Law UK Practice Note 9-219-4959
(Approx. 112 pages)
Loan relationships
by
Practical Law Tax
, based on material originally contributed by
Paul Miller
, Ashurst
Related Content
Maintained
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United Kingdom
This practice note discusses the loan relationship rules, which govern the UK corporation tax treatment of loans and certain other financing transactions.