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HYBRIDS


Tax and the City review for November 2018 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.
 
15 November 2018
Tax issues on private equity transactions star
Card image Brenda Coleman Leo Arnaboldi III Andrew Howard
Brenda Coleman, Andrew Howard and Leo Arnaboldi III (Ropes & Gray) explain the tax matters surrounding buy-outs by private equity funds. This article will be followed by shorter updates examining further practical issues.
 
7 November 2018
The UK’s emerging response to the EU’s ATAD premium
Card image James Taylor

James Taylor (EY) considers the application of the directive that requires minimum standards of anti-avoidance legislation across the EU.

26 July 2018
US tax reform: practical aspects premium
Card image Miles Humphrey
Card image Mark Saunderson
Mark Saunderson and Miles Humphrey (Deloitte) review the impact of US tax reform on large businesses.
 
14 June 2018
How ordinary loans become surprise hybrids premium
Card image Jemma Dick
Card image Dan Neidle
The definition of ‘related’ in the hybrid rules is extremely broad. Dan Neidle and Jemma Dick (Clifford Chance) explain how this could potentially cause companies to be denied interest deductions on ordinary commercial loans.
 
28 September 2017
Revised measures to be included in Finance (No. 2) Bill 2017 premium
Card image Claire Hooper
Claire Hooper (EY) outlines the government’s plans to re-introduce measures dropped from the pre-election Finance Bill and looks at the changes made to the previous draft.
 
20 July 2017
Examining HMRC’s revised draft guidance on hybrids premium
Card image Greg Smythe
Card image Kashif Javed
Kashif Javed and Greg Smythe (KPMG) review recent developments to HMRC’s draft guidance on the hybrid mismatch rules.
 
27 April 2017
International briefing for March 2017 premium
Card image Tim Sarson
Tim Sarson (KPMG) reviews the latest developments in the international tax world.
 
29 March 2017
Tax and the City briefing for February 2017 premium
Card image Zoe Andrews
Card image Jeanette Zaman

Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent tax developments affecting the City.

9 February 2017
Hybrids: relevant assumptions
Card image James Ross

James Ross (McDermott Will & Emery) responds to a reader’s different interpretation of the new hybrid rules.

8 February 2017
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