– 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 – Essential Tax Companion ¶9270

Property development costs paid by company, taxpayer's benefit

Case Law – Cassell v. Crutchfield (HM Inspector of Taxes) (No. 2). [1997] BTC 178

Salary advance to higher paid employee for house purchase

Case Law – Williams (H.M. Inspector of Taxes) v. Todd. [1988] BTC 315

Service company incorporated to pay outgoings of estate agency business

Case Law – Grant & Anor v. Watton (HM Inspector of Taxes). [1999] BTC 85

Small loans

Commentary – Essential Tax Companion ¶9270

Sum transferred to director's loan account, qualifying loan

Case Law – Euro Fire Ltd v. Davison (HM Inspector of Taxes); Hill v Davison (HM Inspector of Taxes). [1997] BTC 191

Taxable amount

Commentary – Essential Tax Companion ¶9270