Alternative property finance relief

Generally

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

Employment-related loans

Average rates

Foreign currency

Generally

Threshold

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

– see Free loans

Generally

Personal representatives

Interest

Interest free

Sole beneficial shareholder to company

Tax avoidance scheme

Interest 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

– see 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

– see Stock lending

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