Continuing our series of basic informative articles Jonathan Ivinson Partner in McDermott Will & Emery's London Tax Group updates his previous back to basics article on corporate debt in the light of FA 2002
Introduction
The purpose of this article is to refresh my earlier 'back to basics' article (The Tax Journal 4 October 1999 Issue 518) in the light of the major changes to the corporate debt regime contained in FA 2002. Now as then the article is intended as an introduction to the basic concepts of the legislation and inevitably this has involved a great deal of simplification and omission.
The recent changes to the treatment...
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Continuing our series of basic informative articles Jonathan Ivinson Partner in McDermott Will & Emery's London Tax Group updates his previous back to basics article on corporate debt in the light of FA 2002
Introduction
The purpose of this article is to refresh my earlier 'back to basics' article (The Tax Journal 4 October 1999 Issue 518) in the light of the major changes to the corporate debt regime contained in FA 2002. Now as then the article is intended as an introduction to the basic concepts of the legislation and inevitably this has involved a great deal of simplification and omission.
The recent changes to the treatment...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
