Legal News

Amended provisions for second Finance Bill of 2017

Published on: 19 July 2017
Published by: LexisPSL
  • Amended provisions for second Finance Bill of 2017
  • Original news
  • Corporate interest restriction
  • Hybrid mismatches
  • Substantial shareholdings exemption
  • Corporation tax loss relief
  • Disguised remuneration

Article summary

Tax analysis: On 13 July 2017, the government released amended legislation in relation to corporate interest restriction, hybrid mismatches, substantial shareholdings exemption, loss reliefs and disguised remuneration, all of which are to be included in the second Finance Bill of 2017, which will be introduced after the Parliamentary summer recess. This analysis highlights the key changes that have been made in those areas since the legislation published on 20 March 2017. or take a trial to read the full analysis.

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