Loan relationship: Difference between revisions
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A loan relationship exists where a party holds or owes a debt as a result of lending or borrowing money. | 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. | For UK tax purposes, loan relationships are categorised into Non trading loans and Trading loans. | ||
== See also == | == See also == | ||
* [[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]] | |||
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.
