Securitisations

Securitisations guidance:

This Practice Note outlines what is normally covered in a UK tax opinion given by the tax lawyers acting for a UK tax resident securitisation company involved in an...

Practice Note

This Practice Note considers the UK taxation treatment of securitisation companies that fall within the scope of the permanent securitisation regime. It explains: • what...

Practice Note

This Practice Note explains the conditions that must be satisfied for companies, other than the note issuer to: • qualify as securitisation companies—this Practice Note...

Practice Note

A note-issuing company is the most commonly encountered type of securitisation company. This Practice Note explains the conditions that must be satisfied in order for a...

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

This Practice Note outlines what is normally covered in a UK tax opinion given by the tax lawyers acting for the UK tax resident securitisation companies involved in a...

Practice Note

This Practice Note: • explains what a whole business securitisation is—a whole business securitisation may also be referred to as an operating asset securitisation •...

Practice Note
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