Loan relationship: Difference between revisions
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imported>Doug Williamson m (Amended link to Non-trading loan in light of new title and update of page) |
imported>Doug Williamson (Link with Debit page.) |
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* [[Accruals basis]] | * [[Accruals basis]] | ||
* [[Back-to-back loan]] | * [[Back-to-back loan]] | ||
* [[Debit]] | |||
* [[Debt]] | * [[Debt]] | ||
* [[Non-trading loan]] | * [[Non-trading loan]] | ||
* [[Trading loan]] | * [[Trading loan]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Long_term_funding]] | [[Category:Long_term_funding]] | ||
Latest revision as of 21:47, 27 January 2016
A loan relationship exists where a party holds or owes a debt as a result of lending or borrowing money.
For UK tax purposes, loan relationships are categorised into Non trading loans and Trading loans.
