Debt capital markets

Debt capital markets guidance:

This Practice Note examines: • the stamp taxes that arise on issue or subsequent transfer of: ◦ bearer bonds, and ◦ registered bonds • exemptions from the imposition of...

Practice Note

The requirement to deduct tax from UK source interest payments (ie withholding tax) is one of the key factors to be considered in the context of a bond issue in the UK....

Practice Note

BREXIT: As of 31 January 2020, the UK is no longer an EU Member State, but has entered an implementation period during which it continues to be treated by the EU as a...

Practice Note

When does a tax lawyer get involved in a bond issue? A tax lawyer is often not called upon until: • the company wishing to raise finance has already decided to raise...

Practice Note

1 Redemption and purchase 1.1 Redemption for tax reasons The Bonds may be redeemed at the option of the Issuer in whole, but not in part, at any time, on giving not less...

Precedents

United Kingdom Taxation General The summary set out below describes certain taxation matters of the United Kingdom based on the Issuer’s understanding of current law and...

Precedents

When a UK resident company decides to issue a bond in order to raise debt finance, it should, among the many other commercial and legal issues that arise, consider the...

Practice Note

This Practice Note will consider the following: • direct tax issues for UK resident corporate bondholders • direct tax issues for UK resident individual bondholders, and...

Practice Note
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