Monthly Tax Special Topic – May 2026 - Financing business activities

This recorded webinar features the special topic, Financing business activities providing up-to-date information in this specialist area of taxation.

This is the recording of the Monthly Tax Special Topic live webinar that was delivered by TaxBanter Trainers on the 14 May 2026.

Financing business activities

The way in which a business is financed will depend on many factors including the legal nature of the entity carrying on the business (i.e. an individual, a company, partnership,trust), the purpose for which the finance is sought, the financial strength of the business and the willingness of banks and other lenders to lend money to it.

Finance can take many forms, it can be by way of equity i.e. equity holders such as shareholders share in the profit of the business or debt; it can be off-balance sheet.

The terms of debt finance i.e. the loan has to be repaid with interest will vary in its terms depending on the lender and the purpose for which it has been advanced.

This session will cover these sources of finance and their tax implications, including:

• the debt / equity rules
• hire purchase v lease finance
• leases of luxury cars
• commercial bills
• working capital funding
• non-recourse debt
• loans between related parties
• refinancing.

This recorded webinar is 1 CPD hour.

You will be able to access the learning materials under Resources section.

IMPORTANT: You will have access to the recording and learning materials for a period of 6 months from the date of enrolment. Extensions to this timeframe will not be provided.