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HYBRIDS


UK loan structures: changes to the anti-hybrid rules starpremium
Card image Matthew Mortimer
Card image Kirsten Hunt
Matthew Mortimer and Kirsten Hunt (Mayer Brown) consider the application to UK loan structures of recent changes to the UK’s anti-hybrid rules.
24 November 2021
Legislation day: what you need to know
Card image Rhiannon Kinghall Were
Card image Lucy Urwin
Rhiannon Kinghall Were and Lucy Urwin (Macfarlanes) report.
22 July 2021
Tax and the City review for May 2021 premium
Card image Mike Lane
Card image Zoe Andrews
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
12 May 2021
Tax and the City review for February 2021 premium
Card image Mike Lane
Card image Zoe Andrews
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
11 February 2021
International business operating models: the tax issues premium
Card image Hannah McKenzie, Louise Keegan, Gavin Orpwood
Hannah McKenzie, Louise Keegan and Gavin Orpwood (PwC) examine the tax risks to international business operating models.
3 December 2020
Do HMRC’s allegations of fraud against GE signal a new era in tax investigations? starpremium
Card image Helen Buchanan
Card image John Tolman
Helen Buchanan and John Tolman (Freshfields Bruckhaus Deringer) examine what is effectively the pilot episode for an upcoming courtroom drama.
10 September 2020
Tax and the City review for May 2020 premium
Card image Mike Lane
Card image Zoe Andrews
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
7 May 2020
International review for September 2019 premium
Card image Tim Sarson
Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.
24 September 2019
Tax and the City review for May 2019 premium
Card image Mike Lane
Card image Zoe Andrews
Hybrid capital instruments technical noteFA 2019 repealed and replaced the regulatory capital securities regime from 1 January 2019 with a new hybrid capital instrument (HCI) regime.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...
8 May 2019
The new regime for hybrid capital instruments premium
Card image Mike Lane
Mike Lane (Slaughter and May) explains how the new rules might work in practice.
 
6 December 2018
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