Loan relationship: Difference between revisions
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* [[Non trading loan]] | * [[Non trading loan]] | ||
* [[Trading loan]] | * [[Trading loan]] | ||
[[Category:Taxation]] |
Revision as of 09:11, 8 October 2013
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.