Market leading insight for tax experts
View online issue

GRANDFATHERING


Andrew Goldstone and Sarah Albury (Mishcon de Reya) report on recent developments.
 

For borrowers and lenders subject to FATCA withholding, maintaining FATCA grandfathering on a debt instrument may be critical to avoiding FATCA withholding tax, writes Reed Carey

IHT debt rules and Joost Lobler lead the month's roundup of vital issues by Wendy Walton and Matthew Braithwaite

EDITOR'S PICKstar
Top