An individual (A) is being lent money from a company (Company B). The individual is a Director and 100% owner of his own company (C). His company (C) is guaranteeing the loan. He is then loaning the money back to his own company (C) which it will use to buy shares in Company B. A tangled web I know. Are there are BIK issues with the fact that Company C is guaranteeing the personal loan to him ?