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The taxation of receivables finance transactions

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Receivables finance transactions are a long-standing means for trading companies, in particular, to raise finance using receivables that they generate as part of their business. It is important, however, that tax does not impede this age-old technique, either for the originator of the receivables or the financier. This should not generally be the case in the UK, but there are usually tax-related issues to consider, including the imposition of VAT, which needs to be analysed both from a contract law and legal liability perspective.

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