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

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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