Tax issues regarding loans and dividends: What you need to know

Do you deal with loans to directors and employees and dividends for your company or clients? ICAS tax experts discuss everything you need to know about key tax issues regarding loans and dividends. This session covers the Section 455 tax rules on overdrawn loans to participators, the connected party late interest rules, the requirement to complete Forms CT61 on interest paid on loans to a company and the employment taxes benefit in kind rules on loans to employees.