Trading credit: Difference between revisions
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imported>Doug Williamson (NEW ENTRY - Align with The Treasurer, Qualifications feature, December 2014) |
imported>Doug Williamson (Add link.) |
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==See also== | ==See also== | ||
* [[Credit]] | |||
* [[Non-trading credit]] | * [[Non-trading credit]] | ||
* [[Trading debit]] | * [[Trading debit]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Latest revision as of 11:55, 6 July 2022
UK tax loan relationship rules.
For UK tax purposes, trading credits include all credits arising from trading loan relationships.
Credits arising from loan relationships include all profits and gains, for example interest receivable.
