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M&A Matters: Spring 2017

M&A Matters: Spring 2017

The spring 2017 edition incorporates the usual tax updates with a broader review of M&A insights.

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Latest updates


Read our M&A Matters 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

Anti-hybrid rules: An overview

13 April 2016

On 9 December 2015, the UK published proposed domestic rules to implement the final recommendations made under Action 2 (neutralising the effects of hybrid mismatch arrangements) of the OECD’s base erosion and profit shifting (“BEPS”) project.

Anti-hybrid rules: An overview

13 April 2016

On 9 December 2015, the UK published proposed domestic rules to implement the final recommendations made under Action 2 (neutralising the effects of hybrid mismatch arrangements) of the OECD’s base erosion and profit shifting (“BEPS”) project.

Recent developments in the taxation of loan relationships – foreign exchange

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