Beneficial loans
– see also Employment-related loans
Alteration in terms constituting new loan
Case Law –
West (HM Inspector of Taxes) v Crossland; West (HM Inspector of Taxes) v O'Neill. [1999] BTC 32
Charge on cash equivalent of benefit
Commentary –
Quick Overview ¶9270
Foreign currency loans
Commentary –
Key Data ¶3-530
Official rate of interest
Commentary –
Key Data ¶3-520Key Data ¶3-525
Property development costs paid by company, taxpayer's benefit
Salary advance to higher paid employee for house purchase
Service company incorporated to pay outgoings of estate agency business
Small loans
Commentary –
Quick Overview ¶9270
Sum transferred to director's loan account, qualifying loan
Taxable amount
Commentary –
Quick Overview ¶9270
Threshold
Commentary –
Key Data ¶3-515