CORPORATE-DEBT

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.

Chris Holmes (BDO) and David Hicks (Charles Russell Speechlys) consider the tax consequences of releasing wholly or partly recoverable inter-company debts.

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

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

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