Section 455 planning between associated companies

11th December 2023
Posted in Articles by

It is generally well known that a ‘section 455 charge’ will arise if a loan outstanding to a shareholder remains outstanding…

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Simple debts are not as simple as you think!

24th July 2020
Posted in Articles, Capital Gains Tax by

The issue There seems to be a fairly common misconception that an individual can claim a capital loss for a debt…

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