Colin Hargreaves, Paul Davison and Sarah Perfect of Freshfields Bruckhaus Deringer examine whether special rules for Sharia financing arrangements can apply more widely than might be expected
Colin Hargreaves Paul Davison and Sarah Perfect of Freshfields Bruckhaus Deringer examine whether special rules for Sharia financing arrangements can apply more widely than might be expected
FA 2005 contains provisions addressing the direct tax treatment of 'alternative' finance arrangements. A fair bit has been written about the degree to which they are successful in conferring on certain categories of Sharia-law-compliant financing structures the same tax treatment as is applied to the corresponding 'conventional' finance arrangement (see The Tax Journal Issue 808 10 October 2005 and Issue 894 16 July 2007). But the rules are broad enough to apply in circumstances that would not...
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Colin Hargreaves, Paul Davison and Sarah Perfect of Freshfields Bruckhaus Deringer examine whether special rules for Sharia financing arrangements can apply more widely than might be expected
Colin Hargreaves Paul Davison and Sarah Perfect of Freshfields Bruckhaus Deringer examine whether special rules for Sharia financing arrangements can apply more widely than might be expected
FA 2005 contains provisions addressing the direct tax treatment of 'alternative' finance arrangements. A fair bit has been written about the degree to which they are successful in conferring on certain categories of Sharia-law-compliant financing structures the same tax treatment as is applied to the corresponding 'conventional' finance arrangement (see The Tax Journal Issue 808 10 October 2005 and Issue 894 16 July 2007). But the rules are broad enough to apply in circumstances that would not...
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