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

The correct accounting treatment and disclosures of transactions with directors remains a difficult and complex area, particularly in the light of changes made in FRS 102 and the new statutory disclosures for small companies. The legality 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 

The detail above relates to the 2019 course only. The content for 2020 courses may vary.


CPD Course
New credit option for 2019

Our training courses credits could provide a more flexible payment option. Call 0116 258 1200 to find out more or visit our credits page.

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