I have a loan account against my company owed to my mother for the purchase of some properties that were transferred into my company.

How does this work from an accounting perspective?

Since it's my mother that I owe the money to and not the bank, I have no pressure to repay this money since my mother gave me these properties.

Since my mother is a beneficiary of the trust which owns a portion of the company, can I pay her share out as a loan repayment as opposed to declaring a dividend through the trust or withdrawing a salary?

The lent money will be paid back to her tax free right?

Are there any other benefits to being in this situation that I can exploit?