I was in a loan scheme for 15/16 and returned my self assessment declaring the loans as income. I have paid the tax owed on this loan (not a big sum - I was with the scheme for only a few months).

I have researched and my 'loan' provider was a limited company not a trust. Does this mean i am immune to inheritance tax? Also, if my 'loan' is written off by a private limited company, are there any tax implications for this (considering I have already declared the loan as income on my self assessment)?