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[C` Lower rate applies for equipment royalties. The debtor and creditor companies have a major interest in each other (S377). The circumstances in which such a liability arises are discussed below. As noted above, there are various considerations that need to be borne in mind when considering such options to ensure that there are no unwelcome surprises, including: In many cases, with appropriate upfront planning, a number of the above issues can be mitigated or at worst they can be planned for as part of any wider strategic and business planning process. With more businesses seeking funding at the current time, both from third party sources and also from private equity or connected inter-group lending, we are seeing transfer pricing become more topical for UK businesses. In our view, section 75 of the Income Tax Act (the Act) cannot be applied in isolation and the deductibility test for interest expense and the other anti-avoidance provisions on interest expense should be considered to determine the appropriate tax treatment. If so what rate and where is this declared on SA return? However, it now transpires that the company has agreed with HMRC that as part of the interest should be deductible in the company accounts the loan note holders can reclaim (reduce the taxable amount) that % which did not qualify for a CT deduction. In practical terms they are a useful method of raising funds for commercial purposes, often in property investments or by companies seeking to raise capital. application/pdf This could lead to a mismatch if the borrower gets relief when the interest accrues, the interest is not paid for some time, and the lender, not being within the loan relationships rules, is. 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