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.


The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your Practical Law Account Executive.

Free trial

A free trial will give you:

Unlimited access to our online legal know-how services during the trial period
Full training and support
Four issues of Practical Law The Journal, the companion to Practical Law online
Weekly update e-mails on current legal developments in your practice area

Log in using Practical Law username

Only use this login if you have not set up OnePass for Practical Law

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247243782744", "objName" : "ACT_OWNED - READ_ONLY - 3-368-3955", "userID" : "2", "objUrl" : "", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "22e97be00:15af85a7a5e:-6643", "analyticsSessionCookie" : "22e97be00:15af85a7a5e:-6642", "statisticSensorPath" : "" }