Processing...
Continue shopping Go to cart

United Kingdom - Tax Avoidance on Debt Buy-Backs and Authorized Investment Funds

Country:
United Kingdom
Author:
C. Lallemand
Issue:
Derivatives & Financial Instruments, 2012 (Volume 14), No 3
Published:
7 May 2012
Recent changes to legislation have closed two tax avoidance arrangements involving debt buy-backs and authorized investment fund income. This article describes the measures put in place to deal with the tax avoidance arrangements, but discusses debt buy-backs in more detail, as the measures could potentially affect transactions whose main purpose is not tax avoidance.
 
Order Article