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How to tax a beneficial loan arrangement for a director or employee.
Upper Tribunal Administrative Appeals Chamber decision by Judge Caldwell on 29 December 2025.
Find out how interest is calculated and applied if you have a Plan 2 student loan, as well as previous interest rates.
Find out about loans that count as qualifying loans.
Financial help if you're disabled - benefits, housing costs, council tax, vehicle tax exemption, TV Licence, motability schemes, VAT relief
Find out more information on calculations for the taxation of beneficial loan arrangements.
Support for Mortgage Interest (SMI) helps homeowners on certain benefits pay interest on loans or mortgages - what you'll get, eligibility and how to claim.
Tax and reporting rules for employers providing loans to employees
What to do if your vehicle, vehicle part or accessory is recalled, has a registered fault and how to report serious safety defect you find
Interest-free loans from the government for some people on benefits: how to apply, check if you're eligible
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