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Hi Alan, Director A and Director B are 50:50 Shareholders in both Company A and Company B. Company A Loaned money over a number of years to Company B to pay overheads etc as company B was not profitable. Company B subsequently ceased trading. Q: If Directors A and B pay off Company B’s Loan to Company A, will the tax due under TCA 1997 s.436 be avoided? Many thanks

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Asked on 20 March 2017 12:02 pm
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