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https://www.gov.uk/hmrc-internal-manuals/international-manual/intm167230
INTM167230 - UK residents with foreign income or gains: corporation tax: Loan relationships:...
corporation tax loan
uk residents
foreign income
https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm03805
CTM03805 - Corporation Tax: small profits relief: association through a loan creditor - HMRC...
corporation tax