Closed consultation

Tax Simplification for Alternative Finance

From:
HM Treasury and HM Revenue & Customs
Published
16 January 2024

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Summary

The government is consulting on proposals to reform the tax treatment of alternative refinancing arrangements.

This consultation ran from
to

Consultation description

This consultation seeks views on reforms that would address the difference in tax treatment when a commercial or residential property is refinanced using alternative rather than conventional finance methods. It seeks specific views on proposed changes to the rules that address the Capital Gains Tax (CGT) liability that may arise when using alternative finance methods. It also seeks information on the extent to which capital allowances issues arise for those using alternative financing.

Documents

Tax Simplification for Alternative Finance: Consultation

PDF, 281 KB, 29 pages

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Published 16 January 2024