Loan relationship: Difference between revisions

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imported>Doug Williamson
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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.


See also