Policy paper

Corporation Tax: modernising the taxation of corporate debt and derivative contracts

This Tax Information and Impact Note is about modernising the taxation of corporate debt and derivative contracts.

From:
HM Revenue & Customs
Published
10 December 2014

Documents

Corporation Tax: modernising the taxation of corporate debt and derivative contracts

PDF, 26.9 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This measure updates the rules governing the taxation of corporate debt (known as loan relationships) and derivative contracts. It makes a series of changes to update the computation of profits and losses on these instruments and the detailed rules by which they are taxed.

Published 10 December 2014