PM248000 - Close companies: loans to participators and arrangements conferring benefit on participator
Where it is found that both S455/464A CTA 2010 and the mixed membership rules at s850C ITTOIA 2005 apply, please see PM211400 for more detail.
Where it is found that both S455/464A CTA 2010 and the mixed membership rules at s850C ITTOIA 2005 apply, please see PM211400 for more detail.