New Interest Limitation Rules - A 30 Minute Update

Introduction

The UK's new interest limitation rules are significant addition to an already complex area of the law and will have a major effect for many large businesses, including many UK property investors, when they are brought within the corporation tax regime from April 2020.

This webinar is a guide to the key elements of the new rules.

What You Will Learn

This webinar will cover the following:

• The BEPS Action 4 proposal and the international perspective
• Key concepts in the new rules
• The fixed ratio rule: how it works
• The group ratio election and the group ratio (blended) election
• The modified debt cap
• Special rules for public infrastructure companies
• Reporting and compliance: how it will work
• Interaction with other rules

This webinar was recorded on 12th March 2018