Attention Fast Draft users! Any changes made to the contacts in your Address Books on Sunday 11 December will not be saved. The contents of your Address Books will be available as usual when the new Fast Draft is live on Monday 12 December.
An overview of the tax issues involved in making and writing off loans to employees and directors. The note includes an overview of the notional loans regime and the key legal issues to consider.NOTE: This resource is being reviewed in light of the 2016 Autumn Statement. For more information, see Legal update, 2016 Autumn Statement: key business tax announcements.