Policy paper

Corporation Tax: modernising the taxation of corporate debt and derivative contracts

This Tax Information and Impact Note is about modernising the taxation of corporate debt and derivative contracts.

Documents

Corporation Tax: modernising the taxation of corporate debt and derivative contracts

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Details

This measure updates the rules governing the taxation of corporate debt (known as loan relationships) and derivative contracts. It makes a series of changes to update the computation of profits and losses on these instruments and the detailed rules by which they are taxed.

Updates to this page

Published 10 December 2014

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