For accounting periods ending on or after 1 April 2009, CTA 2009, Pt. 5 sets out how profits and deficits arising to a company from its loan relationships are to be calculated and brought into account for tax purposes.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.