- Amended provisions for second Finance Bill of 2017
- Original news
- Corporate interest restriction
- Hybrid mismatches
- Substantial shareholdings exemption
- Corporation tax loss relief
- Disguised remuneration
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.
Sign in or take a trial to read the full analysis.
To continue reading this news article, as well as thousands of others like it, sign in to LexisPSL or register for a free trial