Policy paper

Avoidance schemes using total return swaps

Avoidance schemes using total return swaps

• From: HM Revenue & Customs
• Published: 5 December 2013

Documents

Avoidance schemes using total return swaps

PDF, 183 KB, 6 pages

Details

This Tax Information and Impact Note blocks avoidance schemes where deductions are claimed for payments between companies in the same group under derivative contracts which are linked to company profits.

Published 5 December 2013