- Draft Finance Bill 2016—taxation of corporate debt and derivative contracts
- Original news
- What changes will the Finance Bill 2016 make to the rules for the taxation of corporate debt and derivative contracts?
- Broadly, what is the aim of making these changes? Will they achieve those aims?
- These three changes come at the back end of the process to update the UK’s debt and derivative rules that has taken almost three years—is this the end?
- Where do we stand now? Has the process met the aims set out in the 2013 consultation?
- How should impacted taxpayers and their advisers be preparing for the introduction of the new rules?
Tax analysis: Jeremy Cape, partner, and Julian Feiner, associate, at Dentons consider changes to taxation of corporate debt and derivative contracts contained in the Finance Bill 2016.
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