[To be printed on the headed paper of the lender][insert date]To:[insert name and address of borrower]Dear [insert full name of borrower]1We refer to...
European PIK loan facilitiesThis Practice Note provides information on European PIK loan facilities (PIK facilities). It discusses:•the key features...
Bilateral, syndicated and club arrangementsOne of the features used to categorise loans is the number of lenders involved. A loan involving one lender...
The facility agentThis Practice Note covers the duties and role of the facility agent (defined in the Loan Market Association (LMA) documentation as...
Loan Market Association (LMA)—news on documentation [Archived]This Practice Note is an archive of news from the Loan Market Association (LMA) on LMA...
[To be printed on the headed paper of the lender][insert date]To:[insert name and address of borrower]Dear [insert name of borrower],We are pleased to...
US: Foreign Account Tax Compliance Act (FATCA)—summaryThe Hiring Incentives to Restore Employment Act (the HIRE Act) include provisions that give the...
VAT issues for financial services groupsFORTHCOMING CHANGE relating to VAT on financial services: the government announced at Budget 2020 that it will...
Tax considerations on a loan agreement—the tax gross up clauseIt is standard market practice for loan agreements (also known as facility agreements),...
Taxation of derivatives—chargeable gains basis rulesThe general rule is that the profits and losses arising to a company from its derivative contracts...
Asset-backed securitisations—the UK tax treatmentFORTHCOMING CHANGE: A consultation explores the potential for reforming the taxation of securitsation...
Key tax issues when advising on a bond issueIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At this time (referred...
Tax considerations on a loan agreement—the tax indemnity clauseThis Practice Note:•explains:◦the purpose of the tax indemnity clause that is normally...
Management buyouts—summary of tax issues for management A management buyout, or MBO, involves the acquisition of a business by its existing management...
Lexis®PSL Tax—resources for banking lawyersThis Practice Note sets out a selection of key resources from Lexis®PSL Tax which may be helpful to banking...
Tax considerations on a loan agreement—the tax credit clauseThis Practice Note:•explains:◦the purpose of the tax credit clause that is normally found...
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