Loan Relationship Rules & Corporation Tax - Live at Your Desk

Introduction

This virtual classroom session will look at the loan relationship rules, starting first with a brief reminder of the key principles before moving on to more advanced concepts.

What You Will Learn

This live and interactive session will cover the following:

• Intra-group transfers
• Special rules for connected parties
• De-grouping charges on assigned loans
• The ‘unallowable purpose’ anti-avoidance rules
• The regime wide anti-avoidance rule
• Review of the cases on loan relationships
• The corporate interest restriction

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.