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Google Keyword Rankings for : loan relationships corporation tax
1
https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm31010
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https://www.gov.uk/hmrc-internal-manuals/corporate-finance-manual/cfm31010
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2
https://www.lexisnexis.com/uk/lexispsl/tax/document/393773/55KG-S061-F18C-V1F8-00000-00/Loan_relationships_overview
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https://www.lexisnexis.com/uk/lexispsl/tax/document/393773/55KG-S061-F18C-V1F8-00000-00/Loan_relationships_overview
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3
https://www.accaglobal.com/my/en/technical-activities/technical-resources-search/2013/july/loan-relationships-demystified.html
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https://www.accaglobal.com/my/en/technical-activities/technical-resources-search/2013/july/loan-relationships-demystified.html
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4
https://www.icaew.com/-/media/corporate/files/join-us/join-a-faculty/0315035-taxation-loan-relationships.ashx
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5
https://content.next.westlaw.com/practical-law/document/I2501747be8db11e398db8b09b4f043e0/Loan-relationship?viewType=FullText&transitionType=Default&contextData=(sc.Default)
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https://content.next.westlaw.com/practical-law/document/I2501747be8db11e398db8b09b4f043e0/Loan-relationship?viewType=FullText&transitionType=Default&contextData=(sc.Default)
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6
https://library.croneri.co.uk/cch_uk/etc/25000
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https://library.croneri.co.uk/cch_uk/etc/25000
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7
https://www.cadwalader.com/uploads/books/9571ed49ea3a3f9ce65702993e306460.pdf
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8
https://techzone.abrdn.com/public/investment/taxation-corporate-investments
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9
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10
https://www.lawinsider.com/clause/corporation-tax-loan-relationships
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https://www.lawinsider.com/clause/corporation-tax-loan-relationships
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11
https://www.legislation.gov.uk/ukpga/2009/4/part/5
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12
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/192072/loan_relationships_270212.pdf
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https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/192072/loan_relationships_270212.pdf
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13
https://www.facebook.com/lsbfeducation/videos/advanced-taxation-loan-relationships-and-financing-incorporated-business/671966907333160/
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https://www.facebook.com/lsbfeducation/videos/advanced-taxation-loan-relationships-and-financing-incorporated-business/671966907333160/
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14
https://www.taxjournal.com/articles/-debt-restructuring-releases
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15
https://www.taxinsider.co.uk/loan-relationships-something-old-something-new-ta
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https://www.taxinsider.co.uk/loan-relationships-something-old-something-new-ta
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16
https://www.taxadvisermagazine.com/article/avoiding-trap
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17
https://www.peplows.co.uk/news/newsletters/autumn-2017/corporation-tax-special-rules-for-companies
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https://www.peplows.co.uk/news/newsletters/autumn-2017/corporation-tax-special-rules-for-companies
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18
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19
https://help.accounting.sage.com/en-gb/corporation-tax-dt/Income%20and%20Expenses/Relationships.html
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https://help.accounting.sage.com/en-gb/corporation-tax-dt/Income%20and%20Expenses/Relationships.html
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20
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21
https://www.bloomsburycollections.com/book/corporation-tax-2021-22/ch11-loan-relationships?from=search
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https://www.bloomsburycollections.com/book/corporation-tax-2021-22/ch11-loan-relationships?from=search
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22
https://redcliffetraining.com/courses/corporate-tax/loan-relationship-rules-practice
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https://redcliffetraining.com/courses/corporate-tax/loan-relationship-rules-practice
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23
https://help.iris.co.uk/IRIS/ODL/Business_Tax/Frequently_Asked_Questions/Non_Trading_Loan_Relationships.htm
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https://help.iris.co.uk/IRIS/ODL/Business_Tax/Frequently_Asked_Questions/Non_Trading_Loan_Relationships.htm
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24
https://www.bloomsbury.com/us/taxation-of-loan-relationships-and-derivative-contracts-pack-9781526507143/
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25
http://taxbar.com/wp-content/uploads/2016/01/Debt_Releases_Taxing_Times_for_a_Corporate_Debtor_Nikhil_Mehta.pdf.pdf
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http://taxbar.com/wp-content/uploads/2016/01/Debt_Releases_Taxing_Times_for_a_Corporate_Debtor_Nikhil_Mehta.pdf.pdf
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26
https://www.treasurers.org/ACTmedia/Dec14Jan15TTqualifications60-61.pdf
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27
http://images.policy.mofcom.gov.cn/article/201510/1444974082889.pdf
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28
https://www.taxation.co.uk/articles/readers-forum-company-loan-
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https://www.taxation.co.uk/articles/readers-forum-company-loan-
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29
https://tax.bloomsburyprofessional.com/blog/loan-relationships-when-is-a-loan-not-a-loan
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https://tax.bloomsburyprofessional.com/blog/loan-relationships-when-is-a-loan-not-a-loan
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30
https://www.weightmans.com/insights/release-of-corporate-debt-watch-out-for-hidden-tax-charges/
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31
https://www.mondaq.com/uk/corporate-tax/8272/the-taxation-of-corporate-debt--a-guide-for-the-non-specialist
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https://www.mondaq.com/uk/corporate-tax/8272/the-taxation-of-corporate-debt--a-guide-for-the-non-specialist
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32
https://www.rossmartin.co.uk/sme-tax-news/3512-is-an-intercompany-loan-a-loan-relationship
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https://www.rossmartin.co.uk/sme-tax-news/3512-is-an-intercompany-loan-a-loan-relationship
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33
https://www.blickrothenberg.com/insights/detail/non-resident-landlord-companies-managing-the-transition-to-corporation-tax/
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34
https://assets-eu-01.kc-usercontent.com/220a4c02-94bf-019b-9bac-51cdc7bf0d99/c05173cb-33ec-43ce-8b7d-44ceff73b9c6/AT-TOMC-Final-for-website.pdf
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35
https://www.cronertaxwise.com/community/tqotw-company-bad-debts/
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36
https://www.accountingweb.co.uk/tax/hmrc-policy/taxpayer-triumphs-in-loan-relationships-tribunal
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https://www.accountingweb.co.uk/tax/hmrc-policy/taxpayer-triumphs-in-loan-relationships-tribunal
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37
https://www.charteredaccountants.ie/taxsourcetotal/taxpoint/newdev/2010/05/uk/2010-05-uk-11.html
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https://www.charteredaccountants.ie/taxsourcetotal/taxpoint/newdev/2010/05/uk/2010-05-uk-11.html
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38
https://userdocs.wolterskluwer.co.uk/Product_Information/Product_Help/CCH_Corporation_Tax/050_Methods_of_data_input/Tax_Computation/Non_Trade_Loan_Relationships/Non_Trade_Loan_Relationship_Debits
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https://userdocs.wolterskluwer.co.uk/Product_Information/Product_Help/CCH_Corporation_Tax/050_Methods_of_data_input/Tax_Computation/Non_Trade_Loan_Relationships/Non_Trade_Loan_Relationship_Debits
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39
https://www.bloomsburyprofessionalonline.com/uklaw/view/core-tax-annual-corporation-tax-scot/CTACT-ch11.xml
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https://www.bloomsburyprofessionalonline.com/uklaw/view/core-tax-annual-corporation-tax-scot/CTACT-ch11.xml
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40
https://www.amazon.com/Taxation-Loan-Relationships-Derivative-Contracts/dp/1780438915
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https://www.amazon.com/Taxation-Loan-Relationships-Derivative-Contracts/dp/1780438915
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41
https://uktaxconsulting.com/loan-relationships-connected-companies-impairment-losses/
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https://uktaxconsulting.com/loan-relationships-connected-companies-impairment-losses/
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42
https://www.simmons-simmons.com/en/publications/ck0ae5mbsn9vx0b33r0r54h3h/020818-advances-to-company-with-no-immediate-prospect-of-repayment-still-loan-relationships
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43
https://www.oeclaw.co.uk/images/uploads/judgments/HMRC_v_Smith_judgment.pdf
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44
https://www.burges-salmon.com/news-and-insight/legal-updates/inter-company-loans-considered-by-the-first-tier-tribunal
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45
https://www.teneo.com/lender-options-tax-advisory/
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46
https://www.lexology.com/library/detail.aspx?g=0aa929ae-255c-466f-8db4-dbc28a92b0c3
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47
https://opentuition.com/topic/corporation-tax-loan-relationships/
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48
https://www.acowtancy.com/textbook/acca-tx/e2-taxable-total-profits-1/e2h-loan-relationship-rules/notes
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https://www.acowtancy.com/textbook/acca-tx/e2-taxable-total-profits-1/e2h-loan-relationship-rules/notes
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49
https://taxfiler.co.uk/support/losses-and-reliefs-including-loan-relationship-deficits/
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https://taxfiler.co.uk/support/losses-and-reliefs-including-loan-relationship-deficits/
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50
https://www.whitefieldtax.co.uk/loan-relationships-common-problems-demystified/
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https://www.whitefieldtax.co.uk/loan-relationships-common-problems-demystified/
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51
https://www.rpc.co.uk/perspectives/tax-take/shinelock-ltd-payment-not-deductible-as-a-loan-relationship-debit/
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52
https://www.accountancydaily.co/summer-budget-2015-loan-relationships-rules-simplified
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53
https://www.ablestoke.com/guide-to-corporate-investments/company-investments/
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54
https://www.mazars.co.uk/Home/About-us/News/Tax-News/Tax-tribunal-limits-loan-relationships-rule
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55
https://www.bkl.co.uk/insights/shinelock-loan-relationships-late-claims-tax/
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56
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57
https://www.att.org.uk/corporation-tax-losses-%E2%80%93-your-newly-flexible-friends
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58
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59
https://www.taxjustice.net/wp-content/uploads/2017/11/Dodging-taxes-with-debt-TJN-Briefing.pdf
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https://www.actuaries.org.uk/documents/loan-relationships-and-taxation-derivatives
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