Recent developments

These modules are in the process of being reviewed and updated for the 2024-25 tax year, and/or the 2024 financial year. This update is due to be completed by the end of April 2024, but in the meantime, commentary may refer to rules in the 2023-24 tax year and the 2023 financial year.


Introduction and scope

by Glyn Fullelove

Definition of a loan relationship and key rules

25 mins
Course status: Not yet started
Released in January 2024
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Computational rules

by Glyn Fullelove

The key rules for computing debits and credits in loan relationships

20 mins
Course status: Not yet started
Released in January 2024
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Special rules for connected parties and similar situations

by Glyn Fullelove

Special rules applying to connected parties and similar situations

20 mins
Course status: Not yet started
Released in January 2024
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Further situations where accounts and tax may differ

by Glyn Fullelove

Situations where tax does not follow the accounts when dealing with loan relationships

5 mins
Course status: Not yet started
Released in January 2024
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Transactions within a group

by Glyn Fullelove

The continuity of treatment rules when a loan relationship is transferred within a group

5 mins
Course status: Not yet started
Released in January 2024
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Key anti-avoidance rules

by Glyn Fullelove

The key anti-avoidance rules relating to loan relationships

15 mins
Course status: Not yet started
Released in January 2024
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The corporate interest restriction

by Glyn Fullelove

Restrictions on the deductibility of interest where a group has interest payable in excess of £2m pa

15 mins
Course status: Not yet started
Released in January 2024
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When to adjust the accounts

by Glyn Fullelove

Situations which may lead to adjustments being required for tax purposes

15 mins
Course status: Not yet started
Released in January 2024
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Company tax: derivatives

by Glyn Fullelove

How derivative contracts are taxed


30 mins
Course status: Not yet started
Released in January 2024
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Company tax: foreign exchange

by Glyn Fullelove

Foreign exchange gains and losses on loan relationships and derivatives


20 mins
Course status: Not yet started
Released in January 2024
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