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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.
The 90K can be returned to the company's coffers from the proceeds of the sale with no taxation implications. Any interest charged by the company on this, which constitutes a loan to directors and must, in any event be cleared within 18 months of the end of the company's accounting year to avoid horrendous tax consequences, is liable to Corporation Tax (CT) in the company's hands.
Yes, the development costs from part of and are aggregated into the acquisition costs of the land for calculating the gain made on disposal, if any.
I do hope that you have found my reply of assistance.