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Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.
Inter company loans, their receipt, repayment or other adjustment thereto do not affect the profitability of a company at all unless interest is charged. In that case the interest element only of the loan increases or decreases the profit for Corporation Tax (CT) as appropriate.
I do hope that I have managed to clarify this matter for you.
Dividends do not affect the level of profit in the CT computation in any event. The use of that 45K to help start up a new business would not affect the company's profit one iota. A profit of 100K attracts CT at 20%, 20K tax due.
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