David Porter is the Managing Director for David Distributors Ltd$.($DDL$)$ quoted on the stock exchange. Included in his shareholding of DDL of which he is a principal member, are $5,000,00010\%$ preference shares at $$1$ each. Mr$.$ Porter also has a loan of $$3,000,000$ from DDL at $10\%$ interest dating from January $2019.$ As at December, $2020,$ he paid only the interest on this loan.

What is Mr$.$ Porter's tax position concerning his shares in DDL and his loan? Ignore enumerate deductions $($Tax Threshold $-$ $$1,500,096)$;