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HYBRIDS


Matthew Mortimer and Kirsten Hunt (Mayer Brown) consider the application to UK loan structures of recent changes to the UK’s anti-hybrid rules.
Rhiannon Kinghall Were and Lucy Urwin (Macfarlanes) report.
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
Card image Gavin Orpwood Louise Keegan Hannah McKenzie
Hannah McKenzie, Louise Keegan and Gavin Orpwood (PwC) examine the tax risks to international business operating models.
Helen Buchanan and John Tolman (Freshfields Bruckhaus Deringer) examine what is effectively the pilot episode for an upcoming courtroom drama.
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.
Hybrid capital instruments technical noteFA 2019 repealed and replaced the regulatory capital securities regime from 1 January 2019 with a new hybrid capital instrument (HCI) regime. An HCI is a loan relationship under which the debtor (but not the...
Mike Lane (Slaughter and May) explains how the new rules might work in practice.
 
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