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Tax and the City briefing for October 2014

Speed read

The Upper Tribunal agrees that benefits should be restricted in a leveraged tax relief scheme. The G20 finance ministers consider the first round of BEPS deliverables, but defer final agreement until 2015. The Labour party has (perhaps) identified a further ‘tax loophole’ to be closed in proposals announced at its recent party conference. HMRC publishes some helpful, but limited, guidance on the issue of additional tier 1 capital by non-UK banks.

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