Difference between revisions of "Corporate Interest Restriction"

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==See also==
 
==See also==
 
* [[Base erosion and profit shifting]]
 
* [[Base erosion and profit shifting]]
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* [[De minimis]]
 
* [[Debt cap]]
 
* [[Debt cap]]
 
* [[Fixed ratio method]]
 
* [[Fixed ratio method]]

Revision as of 07:56, 2 May 2018

UK Corporation Tax - anti-avoidance.

(CIR).

The UK's Corporate Interest Restriction limits UK Corporation Tax relief for interest and amounts economically equivalent to interest.

CIR is effective from April 2017.

It implements the related recommendations of the OECD's Base erosion and profit shifting (BEPS) initiative.


See also