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Debt buy-backs

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22 April 2010
Issue: 4252 / Categories: News , Companies
Draft guidance on application of new legislation

Finance Act 2010, s 44 and Sch 15 contain legislation amending the legislation in Part 5 of the Corporation Tax Act 2009 on releases of debts by connected companies.

Draft guidance on the application of the new legislation has been published by HMRC. The guidance will be included in the Corporate Finance Manual.

Comments on the draft guidance should be emailed to Aidan Reilly or Tony Sadler by 28 May 2010.

Issue: 4252 / Categories: News , Companies
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