The following Tax Q&A Produced in partnership with Hilary Barclay of Stephenson Harwood provides comprehensive and up to date legal information covering:
There are two schools of thought on how Brexit may prevent the Financial Transactions Tax (FTT) proposals from affecting the UK. The first is a policy argument, namely that the remaining EU jurisdictions will not want to impose a tax that drives businesses away from the EU (and towards a competitive post-Brexit UK) and will cancel the proposals. A second, more technical argument is that UK businesses will not be subject to the FTT if it is outside the EU.
Neither argument looks compelling at present but the policy point looks the more convincing of the two. Early indications are that the EU is unlikely
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This Practice Note provides an introduction to intercreditor agreements and their key provisions. This Practice Note:•explains the purpose of having an intercreditor agreement and when an intercreditor agreement would be used instead of a deed of priority or subordination deed•provides links to
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