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Modernising the taxation of corporate debt and derivative contracts

Posted by on in Corporation Tax
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At Budget 2013, the Government announced a review of the rules governing the taxation of corporate debt (loan relationships) and derivative contracts with the aim of redesigning them to be simpler, clearer and more resistant to tax avoidance; this consultation forms part of that process.

The Government invites comment on the proposals made and on their commercial and fiscal impact on businesses.

©HMRC
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