Tax Insider Tip: New Tax Report - Director’s Loan Accounts Explained

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>> Director’s Loan Accounts Explained

A director’s loan account is a mechanism of keeping track of the transactions between the director and his or her personal or family company.

In this guide, Sarah Bradford explains some of the planning opportunities and pitfalls associated with the use of directors’ loan accounts.

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Here are the main sections of this very comprehensive guide:

•    Nature of a Director’s Loan Account
•    What is a Close Company
•    Meaning of 'Loan’
•    Section 455 Charge
•    Tax Planning Opportunities

It is a must-have report for every tax professional.

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>> Planning Opportunities for Director’s Loan Accounts

Director’s Loan Accounts Explained