Reform of close company loans to participator rules - CIOT comments

By Technical Team on 30 Sep 2013

CIOT comments, sent to HMRC 30 September 2013, on whether to reform the rules governing the taxation of close company loans to their participators (and other related arrangements) and on options for such reform.

CIOT comments and the condoc are vailable below in Adobe (PDF) format.

Technical Team
30 September 2013

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