Vol. 2 UK Tax Questions and Answers Global Guide 2016 - 2017

A Q&A guide to tax on corporate lending and bond issues in the UK (England and Wales). This Q&A provides a high level overview of finance tax in the UK and focuses on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, securitisations, the Foreign Account Tax Compliance Act (FATCA) and bank levies. To compare answers across multiple jurisdictions, visit the PLC Law Tax on Corporate Lending and Bond Issues: Country Q&A tool. The Q&A is part of the global guide to tax on transactions. For a full list of jurisdictional Q&As visit www.practicallaw.com/taxontransactions-guide.

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