17 August 2006
DAVID BYWATER and GAVIN ORDE summarise the important aspects of the loan relationship rules for family companies.
THE TOPIC OF loan relationships is a hazy area to many people; the purpose of this article is to provide a straightforward overview of the subject and in particular the common issues which arise when advising family-owned companies. This article is therefore deliberately silent on a number of the more complex matters that tend to be relevant only to larger companies, such as the rules introduced in March 2005 affecting private equity investments.
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