This TAXguide considers the tax treatment of loans at non-market rates of interest to companies. This follows changes to the accounting rules introduced in FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland, which apply to accounting periods beginning on or after 1 January 2015 (1 January 2016 for small entities), and the impact of changes to the loan relationship rules which generally come into effect from accounting periods commencing on or after 1 January 2016.
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