Can a section 455 loan charge be a cheap option?

The issue Generally accepted wisdom dictates that directors’ loan accounts need to be repaid within nine months of a company’s year…

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Will the loan charge be scrapped?

The issue Outstanding loans made to individuals from EBTs, EFRBS and other similar ‘disguised remuneration’ arrangements on 5 April 2019 became…

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The 5 April 2019 loan charge and actions required by 1 October 2019

Breakdown In 2017 the Government legislated to introduce a charge on outstanding loans from EBTs, EFRBS and other ‘disguised remuneration’ schemes. …

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