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HYBRID-MISMATCHES


Tax and the City review for September 2021 premium
Card image Zoe Andrews
Card image Mike Lane
This month’s review by Mike Lane and Zoe Andrews (Slaughter and May).
8 September 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
Finance Bill 2021: hybrid mismatch rules version 2.0 premium
Card image Claudine Fox
Card image Nick Evans
The UK hybrid rules impose double taxation as currently enacted, explain Nick Evans and Claudine Fox (Baker McKenzie). Changes will be made, but do they go far enough?
8 April 2021
Taxation of credit funds: from one crisis to another premium
Card image Lily Teh
Card image Will Smith
Will Smith and Lily Teh (White & Case) consider some of the major trends and tax issues relevant to the establishment and operation of credit funds. 
2 July 2020
Tax and the City review for May 2020 premium
Card image Zoe Andrews
Card image Mike Lane
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
7 May 2020
Hybrid and other mismatches: exclusion amendments
Card image Paul Freeman
The exclusion from the hybrid mismatch rules for regulatory capital instruments has been narrowed to comply with ATAD. 
30 October 2019
Limitations on deductibility of corporate interest expense: where are we now? premium
Card image Jonathan Rosen

Jonathan Rosen (Akin Gump Strauss Hauer & Feld) considers the recent restrictions on corporate interest deductibility, and their impact on the UK’s attractiveness as a holding company jurisdiction.

7 June 2018
Tax themes in acquisition financing premium
Card image Jonathan Cooklin
Card image Dominic Foulkes
Dominic Foulkes and Jonathan Cooklin (Davis Polk) consider some developments on the taxation of lending into UK acquisition finance structures.
 
7 February 2018
Tax and the City briefing for January 2018 premium
Card image Zoe Andrews
Card image Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) take a look at recent developments affecting the City.

16 January 2018
How to handle the new corporate interest restriction premium
Card image Daniel Head
Card image Kashif Javed
Daniel Head and Kashif Javed (KPMG) assess some of the practical challenges facing corporate groups.
 
26 October 2017
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