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Client Advisory Letter - Directors' Loan Accounts - Version 9 - April 2014

Price: £25.00



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Details

A basic outline of what is a Director's Loan Account, how they work plus the tax implications of credit balances and overdrawn accounts including Finance Act 2013 Anti-Avoidance provisions, the importance of paying dividends correctly and an outline of possible future developments. 

Pages: 2

Author: DTE Tax

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Tax Brief and Client Advisory Letter compilation. Detailed analysis of the tax implications of directors' loan account transactions, credit and overdrawn balances plus advice on practical issues often encountered in practice.