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Finance & Accounting>Finance & Accounting

Loans to participators

Owner manager companies are usually ‘close companies’ that is ‘under the control of: (a) five or fewer participators, or (b) participators who are directors’. For

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Finance & Accounting>Finance & Accounting

Tax relief for pre-trading expenses

There is a lot of preparation involved in setting up a business, and costs will be incurred, which may be substantial. Before it is able

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