Tax issues in loan agreements: negotiating guide
This practice note examines the UK tax issues most commonly encountered in loan agreements (including facility agreements) and discusses how best to negotiate them if you are, or are advising, either the borrower or the lender. It discusses direct taxes, withholding tax, stamp taxes and VAT.
NOTE: This resource is being reviewed in light of the draft Finance Bill legislation published on 10 December 2014. For more information, see Legal update, Draft Finance Bill 2015 legislation: key business tax measures.