TAX-TREATMENT-OF-INTEREST

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

Eloise Walker (Pinsent Masons) considers the latest OECD proposals for banks under the BEPS Action 4 interest restrictions, and what they might mean for the UK banking sector.

Mark Middleditch

Mark Middleditch (Allen & Overy) reviews recent developments affecting the City.

Daniel Head

John Monds

Daniel Head and John Monds (KPMG) provide your guide to the key components of the latest UK consultation on the new interest deductibility regime.

Kevin Ashman

Suzanne Hill

Kevin Ashman and Suzanne Hill (Hogan Lovells) review the new ‘income based’ carried interest rules as set out in the Finance (No. 2) Bill and set out the key changes in the Bill from the draft legislation published last December.

Sandy Bhogal

The government has confirmed that it intends to proceed with large scale alterations to the rules on the tax deductibility of interest for companies. Sandy Bhogal (Mayer Brown) assesses the potential impact.

Ashley Greenbank

Ashley Greenbank (Macfarlanes) answers questions on the UK government consultation on changes to its rules on the deductibility of corporate interest and the likely introduction of a fixed ratio rule.

Mark Middleditch

Mark Middleditch (Allen & Overy) reports the latest tax developments that matter, including a consultation on a fixed ratio rule; patent box reform; country by country reporting; and the special corporation tax rate applying to payments of restitution interest made by HMRC.