Corporate report

Modernising the taxation of corporate debt and derivative contracts: working group minutes

Minutes from meetings of the 'modernising the taxation of corporate debt and derivative contracts' working groups, to discuss options and consultation proposals in more detail.

Documents

Working Group 1: 17 July 2013

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Working Group 1: 6 September 2013

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Working Group 1: 10 October 2013

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Working Group 1: 31 October 2013

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Working Group 1: 28 November 2013

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Working Group 1: 19 December 2013

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Working Group 1: 22 January 2014

Working Group 1: 26 March 2014

Working Group 1: 15 April 2014

Working Group 1: 30 April 2014

Working Group 1: 21 July 2014

Working Group 2: 23 July 2013

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Working Group 2: 30 September 2013

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Working Group 2: 23 October 2013

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Working Group 2: 14 November 2013

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Working Group 2: 2 December 2013

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Working Group 2: 10 January 2014

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Working Group 2: 24 January 2014

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Working Group 2: 24 February 2014

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Working Group 2: 7 April 2014

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Working Group 2: 15 May 2014

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Working Group 2: 25 June 2014

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Working Group 2: 25 July 2014

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Working Group 2: 20 October 2014

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Working Group 2: 14 January 2015

Working Group 3: 30 July 2013

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Working Group 3: 10 September 2013

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Working Group 3: 4 October 2013

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Working Group 3: 8 November 2013

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Working Group 3: 6 December 2013

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Working Group 3: 3 February 2014

Working Group 3: 11 April 2014

Working Group 3: 21 May 2014

Working Group 3: 17 July 2014

Working Group 3: 29 July 2014

Working Group 3: 16 September 2014

Working Group 4: 16 July 2013

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Details

A consultation document ‘Modernising the taxation of corporate debt and derivative contracts’ was published on 6 June 2013. As part of the wider consultation process working groups of representatives from businesses, business advisers and other stakeholders have been established to discuss options and proposals in more detail.

These notes summarise the main points discussed at the working group meetings. They are not a verbatim record and may not cover every comment made in the meetings. Comments made by any party in the course of discussion, which may be exploratory or hypothetical, do not necessarily represent their final settled view. The notes do not constitute technical guidance by HM Revenue and Customs (HMRC) and should not be taken as reflecting on any ongoing cases of dispute between HMRC and any particular taxpayer.

Published 24 September 2013
Last updated 18 May 2015 + show all updates
  1. Added Working Group 2 minutes for 2014
  2. Updated to include the latest minutes.
  3. Updated to include latest minutes
  4. Minutes for Working Group 3 meeting on 10 September 2013 added
  5. First published.