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Is Structured Finance Dead?

Sara Luder of Slaughter and May looks at the future of structured finance in the current legislative climate
'That's it it's all over! Could the last one out please turn off the lights?'
Given the effect of the Disclosure Regulations and as a result the Revenue's ability to identify and nullify what it sees as offensive tax planning in a very short time frame some might feel that the time has come to put down their Yellow Books and head for the hills. But is this really the case?
We have been here before. Many thought their world had come to an end in 1984 when the House of Lords handed down its judgment in Furniss v Dawson [1984] STC 153. How could transactions...

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