Interest Deductibility for Companies - A 30 Minute Update

Introduction

The UK corporation tax regime has a number of overlapping rules which limit deductions for interest expense.

In the last few years, these have grown significantly more complex and restrictive, and will require careful attention for large and small companies.

What You Will Learn

This short webinar will cover the following:

• The different regimes: distribution treatment, transfer pricing, allowable purpose and the late interest rules
• Other rules which might limit interest deductions: the hybrid mismatch rules
• Overview of the new interest limitation rules
• Practical tips on how to navigate through the rules
• Future developments: impact on property companies

This webinar was recorded on 12th March 2018