UK Tax Focus

Corporate Interest Restrictions: Practical Guidance


Corporate Interest Restrictions: Practical Guidance

11 July 2017, 12.00 BST/13.00 CEST
Host: Bill Dodwell
Presenters: Helen Chadwick, Iain McDonald

Having been removed from the truncated Finance Act 2017, the corporate interest restriction legislation is expected to be reintroduced and enacted later this year, largely unchanged, with effect from 1 April 2017. Now is the time to get to grips with how the restrictions work in practice, enabling you to model the potential impact for your organisation. How does the draft legislation translate into practical calculations?

We’ll discuss:

  • The order in which the various parts of the legislation need to be considered to determine whether a group is subject to an interest restriction
  • How restrictions can be allocated amongst group members.
  • Elections available and how these work in practice.
  • The compliance and reporting requirements.

Find out how to model the potential impact for your organisation.

Register for this webcast