Limits on tax deductions for interest: debt cap | Practical Law
https://content.next.westlaw.com/practical-law/document/I43e1f5481c9a11e38578f7ccc38dcbee/Limits-on-tax-deductions-for-interest-debt-cap?viewType=FullText&transitionType=Default&contextData=(sc.Default)
This practice note sets out the rules imposing a limit on the corporation tax deductions that UK members and branches of a worldwide group were allowed for interest (known as the "debt cap") for periods of account beginning before 1 April 2017.
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Limits on tax deductions for interest: debt cap
Practical Law UK Practice Note 7-386-4223
(Approx. 66 pages)
Limits on tax deductions for interest: debt cap
by
Practical Law Tax
Related Content
Law stated as at 09 Jun 2021
•
United Kingdom
This practice note sets out the rules imposing a limit on the corporation tax deductions that UK members and branches of a worldwide group were allowed for interest (known as the "debt cap") for periods of account beginning before 1 April 2017.