GROUPS

The most common form of consensual corporate restructuring is the debt-for-equity swap. Marcus Rea examines the tax issues

HMRC have published an ‘informal consultation’ to explore potential changes to the debt cap rules in TIOPA 2010 Part 6 which restrict restricting tax relief for interest and other finance costs. Comments are invited by 5 September. ...

Robert Langston provides an outline of the rules in TCGA 1992 s 13 which can attribute the gains of overseas companies to UK shareholders

Will the changes simplify the rules in practice? Michael Bell and Tracey Wright analyse the practical impact of the changes in the current Finance Bill

Mike Lane reviews the new purpose-based value shifting rule for companies disposing of shares or securities