15th December 2023
Posted in Articles by Andrew Marr
Any loans to participators (broadly shareholders) that are outstanding nine months after the year end will be subject to what is…
Read more11th December 2023
Posted in Articles by Andrew Marr
It is generally well known that a ‘section 455 charge’ will arise if a loan outstanding to a shareholder remains outstanding…
Read more27th June 2022
Posted in Articles by Andrew Marr
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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