Policy paper

Changes to alternative finance tax rules (refinancing)

This measure is about changes to the tax rules that apply to alternative finance.

• From: HM Revenue & Customs
• Published: 30 October 2024

Documents

Alternative finance — refinancing

HTML

Draft legislation

PDF, 466 KB, 14 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 primarily makes changes to the Capital Gains Tax rules that apply to alternative finance. It ensures that where an existing asset is used as a means to raise finance using alternative finance, the tax outcome is broadly the same as conventional financing.

Published 30 October 2024