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How to tax a beneficial loan arrangement for a director or employee.
Find out about loans that count as qualifying loans.
How the Buyer Credit Facility works, its benefits, eligibility and how to apply.
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Find out about negative earnings, clawback bonuses and claiming tax loss relief or a tax refund.
Check if you can claim relief from VAT if you supply goods or services to a customer, but you are not paid.
Tax and reporting rules for employers providing loans to employees
This paper surveys a representative sample of microenterprises in urban Uganda
Find out about cover policy and indicators for countries and territories that are covered by UK Export Finance.
Upper Tribunal Administrative Appeals Chamber decision by Judge Church on 19 February 2024.
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