CTM61500 - Close companies: loans to participators: contents

See alsoCTM61000onwards where a loan is made to a person who is the settlor (or spouse of the settlor) of a settlement and the settlement has any interest in the shares or loan capital of the company.

CTM61505General
CTM61510Meaning of ‘individual’
CTM61515Partnerships
CTM61520Business of lending money
CTM61525To employee benefit trusts
CTM61530Company insolvent and loan irrecoverable
CTM61535Extended meaning of loan
CTM61540Exclusion of certain loans
CTM61550Aggregating accounts
CTM61560Material interest
CTM61600Examination of accounts
CTM61605Repayment of: general
CTM61610Repayment of: date relief is due
CTM61615Repayment of: bed and breakfasting
CTM61620Repayment of: how relief is given
CTM61625Repayment of: permanent notes
CTM61630Release or writing-off of loan or advance
CTM61640Death of recipient
CTM61650Termination of a trust
CTM61670Indirect loans
CTM61680Indirect loans: exceptions
CTM61690By controlled companies
CTM61700Companies controlled by a close company
CTM61710Acquisition of control of company
CTM61720Two or more close companies
CTM61730Arrangements not caught
CTM61740Treating loan as made by another company
CTM61750Submissions to Head Office
CTM61790Assessments