(ii) State the taxation implications of both equity and loan finance from the point of vie

(ii) State the taxation implications of both equity and loan finance from the point of view of a company.

(3 marks)

(ii) A company needs to be aware of the following issues:Equity(1) Costs incurred in issuing share capital are not allowed as a trading deduction.(2) Distributions to investors are not allowed as a trading deduction.(3) The cost of making distributions to