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CORPORATE-DEBT


Debt restructuring: deemed releases premium
Card image Paul Pritchard
The impact of the pandemic may necessitate a financial restructuring of a company’s liabilities. Paul Pritchard (FTI Consulting) provides a practical guide to the tax issues surrounding deemed release rules.
17 June 2021
Debt restructuring: releases premium
Card image Paul Pritchard
Companies emerging from the pandemic may undertake a debt restructuring. Paul Pritchard (FTI Consulting) discusses current tax issues with debt releases.
13 May 2021
Debt releases between companies with common shareholders premium
Card image Chris Holmes
Card image David Hicks
Chris Holmes (BDO) and David Hicks (Charles Russell Speechlys) consider the tax consequences of releasing wholly or partly recoverable inter-company debts.
4 February 2021
Key issues for in-house tax teams: a checklist premium
Card image Chris Holmes, Mark Ellis, James Egert
Chris Holmes, Mark Ellis and James Egert (BDO) set out important current corporate and employer tax issues which in-house tax teams should now be addressing.
26 November 2020
Distress in North Sea oil and gas assets: tax traps for the unwary premium
Card image Stuart Sinclair
Card image Serena Lee
Stuart Sinclair and Serena Lee (Akin Gump) explain the tax issues for investors in companies operating on the UK Continental Shelf. 
 
26 April 2018
Q&A: Deductibility of corporate interest expense - October 2015 consultation
Card image Ashley Greenbank
Ashley Greenbank (Macfarlanes) answers questions on the UK government consultation on changes to its rules on the deductibility of corporate interest and the likely introduction of a fixed ratio rule.
 
12 November 2015
Summer Finance Bill: The debt and derivative rules premium
Card image Paul Miller
Card image James Seddon
Paul Miller and James Seddon (Ashurst) explain the new debt and derivative rules. 
 
30 July 2015
Group restructuring to assist refinancing of existing debt
Card image Peter Jackson

Peter Jackson (Taylor Wessing) answers a query on a group restructuring to assist the refinancing of existing debt

19 February 2015
Modernising the tax rules for debt and derivatives premium
Card image David Boneham

David Boneham (Deloitte) summarises the changes arising from the government’s review of the loan relationships and derivative contracts rules.

12 February 2015
Tax-efficient debt restructuring
Card image Anthony Newgrosh

Anthony Newgrosh (BKL) answers a query on a tax-efficient debt restructuring for a corporate client that can no longer service its bank borrowings

29 January 2015
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