Whether a loan to a participator in a close company was waived for him in his capacity as a director of the company or as the majority shareholder-whether Class 1 NICs were payable by the company on the waiver of the loan
Citations:
[2011] UKFTT 46 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 03 February 2022; Ref: scu.442837