Collection
Corporate debt and derivative contracts
Find documents and other material on the taxation of corporate debt and derivative contracts.
This material includes documents on:
- the modernisation of the Corporation Tax rules on corporate debt and derivative contracts consultation
- draft regulations
- technical papers
- draft guidance
- related material
HMRC guidance on the taxation of corporate debt and derivatives see the .
Modernising the taxation of corporate debt and derivative contracts
Minutes of meetings
Draft regulations
Draft guidance
Finance Bill 2015
Updates to this page
Published 12 January 2015
Last updated 16 July 2015
show all updates
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Draft legislation The Taxation of Regulatory Capital Securities (Amendment) Regulations 2015 added under draft regulations.
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First published.