1The government plans to allow individual investors to offset bad debts from P2P lending against interest income from P2P lending from April 2016 as you can read here
. At present, only a capital loss can be claimed against capital gains. Chapter 2 of the proposed technical criteria here
defines a qualifying lender as an individual or a group of individuals acting in partnership or as part of an unincorporated body. That would appear to preclude your company from offsetting the bad debts against the interest income. It might be worth clarifying that with your P2P platform.
2 You should have the private medical insurance set to cover you and your wife. Having a separate policy for your wife may have HMRC questioning the fact that she is not an employee but has an employment benefit. The company will get a deduction but you will be taxable on a benefit in kind equal to the premiums paid.
3 If your only income is dividends within the basic rate threshold, you won't get any tax relief as the notional tax credits are not repayable under any circumstances. You need to pay some actual tax to get tax relief for your EIS investment. You can claim the relief against the previous tax year.
4 Take a look here for the capital allowances available for cars. A 100% first year allowance (FYA) is only available on cars with CO2s of 75g/km or less if it is bought on 1 April 2015 or later (previously 95g/km or less). There will be a taxable benefit calculated as a percentage of the list price of the car when new as you will see here
. As the car would be owned by the company, the running costs would be paid by the company (not you) and will be fully deductible. You would need an invoice dated within your accounting period to claim capital allowances.
Taxable benefits need to be reported to HMRC on a form P11D for each employee and director who has them. You will need a PAYE scheme set up with a PAYE reference to submit P11Ds to HMRC. All the Real time Information PAYE filing obligations will flow from that.
I hope this helps but let me know if you have any further questions.