Write-off Inter Company Loan

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Afternoon all, I need some guidance please ? I have a client who lent a connected company around £50k - the connected company was predominantly an R&D company (not sure if that makes a difference - so it traded a little just to test it's product). The connected company has been struck-off so client has advised me to write-off this loan. My question is HOW - does there need to be enough retained earnings to clear this balance and is it written off via the P&L under Exceptional Items but then gets added back for Tax purposes ?
Is there any scenario where this could be a tax deductible write-off. Any assistance welcome please.
Many thanks
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