Trading loan - Revision history

imported>Doug Williamson: Update header

2016-08-31T13:26:10Z

Update header

← Older revision		Revision as of 13:26, 31 August 2016
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	''UK ~~Tax~~''.		''UK tax''.

	Where a company borrows or lends money for the purpose of its trade.		Where a company borrows or lends money for the purpose of its trade.
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	* [[Non-trading loan]]		* [[Non-trading loan]]

			[[Category:Accounting,_tax_and_regulation]]
	[[Category:Trade_finance]]		[[Category:Trade_finance]]
	~~[[Category:Accounting,_tax_and_regulation]]~~

imported>Doug Williamson: Added category

2014-10-18T11:52:30Z

Added category

← Older revision		Revision as of 11:52, 18 October 2014
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	* [[Non-trading loan]]		* [[Non-trading loan]]

	[[Category:~~Taxation~~]]		[[Category:Trade_finance]]
			[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Amended link to Non-trading loan in light of new title and update of page

2014-10-18T11:48:06Z

Amended link to Non-trading loan in light of new title and update of page

← Older revision		Revision as of 11:48, 18 October 2014
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	== See also ==		== See also ==
	* [[Loan relationship]]		* [[Loan relationship]]
	* [[Non trading loan]]		* [[Non-trading loan]]

	[[Category:Taxation]]		[[Category:Taxation]]

imported>Doug Williamson: Align with The Treasurer, Qualifications feature, December 2014

2014-10-18T10:39:17Z

Align with The Treasurer, Qualifications feature, December 2014

← Older revision		Revision as of 10:39, 18 October 2014
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	Where a company borrows or lends money for the purpose of its trade.		Where a company borrows or lends money for the purpose of its trade.

	The tax treatment of trading loans is generally more favourable for the taxpayer, compared with non trading loans.		When a non-financial trading company borrows money, then most loans will be for the purpose of its trade (for tax purposes). The only general exception to this is where the loan is taken out to buy an investment such as shares in another company. Anything to do with purchasing shares is considered to be non-trading for UK tax purposes.

			If a non-financial trading company lends money, then this will be treated as a non-trading loan for UK tax purposes. It is considered that only banks and finance houses have a trade consisting of lending money.

			The tax treatment of trading loans is generally more favourable for the taxpayer, compared with non-trading loans. This is mainly to do with the ways in which gains and losses may be offset with more flexibility in relation to trading items.

imported>Doug Williamson: Spacing and category addition

2013-08-14T13:25:11Z

Spacing and category addition

← Older revision		Revision as of 13:25, 14 August 2013
Line 1:		Line 1:
	''UK Tax''.		''UK Tax''.

	Where a company borrows or lends money for the purpose of its trade.		Where a company borrows or lends money for the purpose of its trade.

	The tax treatment of trading loans is generally more favourable for the taxpayer, compared with non trading loans.		The tax treatment of trading loans is generally more favourable for the taxpayer, compared with non trading loans.


	== See also ==		== See also ==
	* [[Loan relationship]]		* [[Loan relationship]]
	* [[Non trading loan]]		* [[Non trading loan]]


			[[Category:Taxation]]

imported>Administrator: CSV import

2012-10-23T14:20:53Z

CSV import

New page

''UK Tax''.
Where a company borrows or lends money for the purpose of its trade.
The tax treatment of trading loans is generally more favourable for the taxpayer, compared with non trading loans.

== See also ==
* [[Loan relationship]]
* [[Non trading loan]]