There must have been an article somewhere as I have had 2 enquires on this .... IT contractor has a LTD company with retained profit .... creates second LTD for investments .... loans IT to INVESTMENTS interest free .... after XX years pays the loans back ... gets his entrep releif ... closes the IT ... loans his IT money back to the INVESTMENT ... makes money and has fun ....... the loan feels like HMRC will kill them for something and and and seems too slick ; there must be issues ... where is the Business tax in the middle !