I recall this has been discussed onn here before but just wondered if there had been a definitive verdict?
If the average balance on a DLA in the year was say 20,000 then interest due on this would be 600 (at 3%). Can 600 be credited to the P&L and debited to the DLA.
Then declare a dividend for 20,600 to clear the DLA balance? Does this get round the benefit in kind issue?