Guidance

Basel III: tax treatment of regulatory capital instruments

Impact on the taxation of regulatory capital instruments as a result of the proposed regulatory reforms from the Basel Committee on Banking Supervision.

• From: HM Revenue & Customs
• Published: 15 June 2011

Documents

Basel III: tax treatment of regulatory capital instruments

HTML

Tax treatment of regulatory capital instruments: discussion

PDF, 44.6 KB, 7 pages

Current tax treatment of regulatory capital instruments

PDF, 39.1 KB, 4 pages

Corporation Tax treatment of banks: draft legislation

PDF, 49 KB, 6 pages

Details

This publication details specific tax issues arising from the Basel III proposals, and aims of identify any legislative changes to the tax rules that might be needed.

Published 15 June 2011