https://wiki-dev.treasurers.org/w/index.php?action=history&feed=atom&title=Non-trading_loan 2026-05-20T16:20:10Z Revision history for this page on the wiki MediaWiki 1.40.0 https://wiki-dev.treasurers.org/w/index.php?title=Non-trading_loan&diff=34681&oldid=prev 2014-10-18T10:48:55Z

<p>Align with The Treasurer, Qualifications feature, December 2014 - retitled with hyphen</p> <p><b>New page</b></p><div>''UK tax.'' <br /> <br /> In relation to borrowing, non-trading loans are when the proceeds of loans are used to acquire items which are not part of the company’s trade.<br /> <br /> For a non-financial trading company, non-trading items would include investments in the shares of other companies.<br /> <br /> In relation to lending, non-trading loans are when it is not the company's trade to lend money.<br /> <br /> For a non-financial trading company, almost all lending - if not all lending - would be a non-trading item for UK tax purposes.<br /> <br /> The tax treatment of non-trading loans is generally less favourable for the taxpayer, compared with trading loans. This is mainly to do with the ways in which gains and losses may be offset with more flexibility in relation to trading items.<br /> <br /> <br /> ==See also==<br /> * [[Loan relationship]]<br /> * [[Loan relationship income]]<br /> * [[Non-trade]]<br /> * [[Non-trading debit]]<br /> * [[Non-trading deficit]]<br /> * [[Trading loan]]<br /> <br /> [[Category:Trade_finance]]<br /> [[Category:Accounting,_tax_and_regulation]]</div>

imported>Doug Williamson