Guidance

Corporation Tax treatment of interest-free loans and other non-market loans

Draft guidance for inclusion in the Corporate Finance Manual as a result of recent changes in accounting standards.

Documents

Details

This document sets out draft guidance for inclusion in the Corporate Finance Manual on the corporate tax treatment of interest-free loans and other loans on non-market terms. This is particularly relevant as a result of the recent changes in accounting standards.

There are 2 overview papers on FRS 101 and FRS 102 which highlight the key tax considerations that arise for companies that transition from Old UK GAAP to the new standards.

Updates to this page

Published 30 October 2015

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