Loan relationship: Difference between revisions
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imported>Doug Williamson m (Category added 9/10/13) |
imported>Doug Williamson m (Amended link to Non-trading loan in light of new title and update of page) |
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* [[Back-to-back loan]] | * [[Back-to-back loan]] | ||
* [[Debt]] | * [[Debt]] | ||
* [[Non trading loan]] | * [[Non-trading loan]] | ||
* [[Trading loan]] | * [[Trading loan]] | ||
[[Category: | [[Category:Long_term_funding]] | ||
[[Category: | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 11:46, 18 October 2014
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.
