Authority conflicts
Reviewed disagreements between controlling authority and explanatory sources.
A lower-authority source never silently overrides legislation. Sterling keeps the disagreement visible and selects the controlling provision for the applicable date.
- Section 455 rate from 6 April 2026: Director's loans — The general GOV.UK directors’ loan guide retrieved on 10 September 2026 still states 33.75% for post-6-April-2022 loans, while 35.75% is required for loans made from 6 April 2026 by controlling law and confirmed by the updated HMRC manual.
- Exact calculation and filing-output boundary: CTM03955: periods straddling 1 April 2023 — The displayed worked-example total uses rounded segment profits and is two pence below exact arithmetic and HMRC's live calculator for the same fictitious facts.