Tax weekly highlights—29 May 2025
This week's edition of Tax weekly highlights includes: (1) updates to HMRC’s DOTAS guidance, (2...
If a corporate entity wishes to raise money (ie capital), it usually has three main options available to it. It can:
issue shares (to raise share capital)—this is usually done through the equity capital markets
borrow the money from an institution such as a bank (to raise loan capital), or
issue debt securities
The last option is the subject of this subtopic. Where an entity raises capital by issuing debt securities, it does so in the debt capital markets. The securities issued are usually known as bonds or notes, with the latter being more commonly used where the issuer has set up a programme (often called a medium term note (MTN) programme) under which it intends to issue several tranches or series of notes.
For more on the concepts in debt ...
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