Loans
Anti-avoidance provisions
Arm's length loans to unconnected third parties
As an investment
Bank payroll tax
Banks overseas lending
Beneficial
Borrowing in foreign currency by local authorities and statutory corporations
Borrowing rules
Bridging
Bridging loans
Capital sums paid to settlor
Chargeable consideration
Assumption of debts
Chargeable gains
Generally
Guarantees
Loss relief
Qualifying corporate bonds
Qualifying loans
Recoveries on loans and guarantees
Charitable companies
Charitable trusts
Charities
Close companies
Close company loans to participators
Default interest
Money lending company
Notification to Revenue
Release
Revenue's entitlement to make assessment
Close company participators
Community investment scheme
Community investment tax relief
Connected persons
Corporate and government debt
Costs of obtaining
Development of land, interest relief
Directors and employees
Disclosure of tax avoidance schemes
Disposition
Employee remuneration packages, soft currency loans
Employer-financed retirement benefit schemes
Employment-related
Foreign currency loans
Official rate of interest
Threshold
Employment-related loans
Excluded loans
Finance leases
Guarantees
Capital gains tax relief
Transfer pricing
Hire-purchase
Home improvement
House purchase, employer-providing
Incidental costs of obtaining
Generally
Trading expenditure
Inheritance tax
Free loans
Generally
Personal representatives
Interest
Interest free
Sole beneficial shareholder to company
Tax avoidance scheme
Interest relief
Interest, cap on relief
Leasing arrangements
Life annuity purchase, exception from duty to deduct tax
Life insurance policy holders, deemed surrender
Loan relationships
Mortgage interest relief
Nil-rate band discretionary trusts
Non-market
Non-resident banks, attribution to permanent establishment
Non-resident trusts
Non-taxable insurance contracts
Offshore funds
Participators in close company, to
Participators, to
Partnership to purchase land, relief for interest
Partnerships
Personal representatives, payment of inheritance tax
Purchase of foreign property, deduction of interest
Purchase of second main residence, not occupied
Interest relief, entitlement
Qualifying corporate bonds
Generally
Withdrawal of relief
Qualifying, relief from capital gains tax
Registered pension schemes
Released, gift aid
Repayment, value added tax
Self-invested personal pension schemes (SIPP)
Shari'a law
Small self-administered schemes
Sponsorship loans
Generally
Interest rates
Maximum amount of
Repayment terms
Security
Terms
Stock lending
Student loan deductions
Student loans, PAYE
Students
Electronic delivery of notices
Interest to be disregarded
Students, PAYE
Traders, capital gains tax relief
Traders, relief
Allowable losses
Claims for relief
Qualifying loan
Transfers of value
Trustees, transfers of value
Types of loans
Unauthorised payments
Connected persons
Generally
Vocational training