by Glyn Fullelove

Definition of a loan relationship and key rules

by Glyn Fullelove

The key rules for computing debits and credits in loan relationships

by Glyn Fullelove

Special rules applying to connected parties and similar situations

by Glyn Fullelove

Situations where tax does not follow the accounts when dealing with loan relationships

by Glyn Fullelove

The continuity of treatment rules when a loan relationship is transferred within a group

by Glyn Fullelove

The key anti-avoidance rules relating to loan relationships

by Glyn Fullelove

Restrictions on the deductibility of interest where a group has interest payable in excess of £2m pa

by Glyn Fullelove

Situations which may lead to adjustments being required for tax purposes

by Glyn Fullelove

How derivative contracts are taxed

by Glyn Fullelove

Foreign exchange gains and losses on loan relationships and derivatives