Corporation Tax: Loan relationships: recapitalisation scheme | Practical Law
https://content.next.westlaw.com/practical-law/document/I9c00fb860be311e698dc8b09b4f043e0/Corporation-Tax-Loan-relationships-recapitalisation-scheme?viewType=FullText&transitionType=Default&contextData=(sc.Default)
The First-tier Tribunal has held that a scheme to recapitalise two subsidiaries by way of a forward sale agreement did not produce a loan relationship debit.
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Corporation Tax: Loan relationships: recapitalisation scheme
Practical Law UK Articles 9-627-1038
(Approx. 3 pages)
Corporation Tax: Loan relationships: recapitalisation scheme
by Norton Rose Fulbright LLP
Related Content
Published on 28 Apr 2016
•
United Kingdom
The First-tier Tribunal has held that a scheme to recapitalise two subsidiaries by way of a forward sale agreement did not produce a loan relationship debit.