Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.
In a word, none whatsoever; however, if the lending company charges interest on the loan, then that interest forms part of its income for Corporation Tax (CT) purposes whilst the same interest is allowable against the CT liability of the borrowing company.
If, however. these companies form part of a company group then any interest charged is irrelevant as profits and losses my be moved up down and sideways as convenient to reduce the group's CT exposure.
I do hope that you have found my reply of assistance.
No; the loans is effectively outside the scope of tax save where interest is involved.
You will not escape CT on the 100K profit earned by the lending company.
I am so sorry to have to rain on your parade.
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