Transactions between a Company and its Directors - Accounting, Legal and Tax Implications

The correct accounting treatment and disclosure of transactions with directors remains a difficult and complex area. The legal and taxation implications are areas which often cause difficulties for practitioners.

Content will include the following:

  • Legality of transactions – particularly loans and substantial property transactions
  • Legality of dividends
  • Companies Act disclosure requirements for advances, credits and guarantees
  • Related parties – disclosure issues in FRS 102 and FRS 102(1A)
  • FRS 102 – accounting treatment of loans from directors
  • Tax implications of transactions involving directors including financial instruments
  • A case study

The content for online courses predating 2020 may vary.

CPD Course
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