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M&A Matters archive

M&A Matters archive

M&A Matters focuses on topical issues impacting transactions.


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Articles from the spring 2017 edition

  • The Substantial Shareholding Exemption: An overdue simplification?
  • Finance Bill 2017: Group relief for carried forward losses
  • UK Finance Bill 2017: Corporate Interest Restriction ("CIR") legislation/related party provisions
  • Valuation upate: Management incentive share issues
  • 385 Regulations: A new paradigm for related party debt
  • HMRC consultation: New interest withholding tax exemption for debt traded on a multilateral trading facility
  • Hybrid mismatch rules - practical implications
  • New corporate tax loss relief rules and group relief
  • A technical look at the new corporate interest restriction regime

This article represents the views of the author only, and does not necessarily represent the views or professional advice of KPMG in the UK.

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