We have a struggling farm business. My mother donated £15,000 to my business to allow me to purchase a new Landrover for business purposes. Now, how do I account for that £15,000 in my handwritten books? Do I enter it as a loan. Is the full amount accountable for tax as a £15,000 earning. Or would I be better to say it was money left to the family from an old Aunt's will. My mother is waiting for inheritance to come through for that.