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 2015 Autumn Statement and Spending Review. For more information, see Legal Update, 2015 Autumn Statement and Spending Review: key business tax announcements.


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