Difference between revisions of "Corporate Interest Restriction"

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Latest revision as of 10:23, 2 May 2018

UK Corporation Tax - anti-avoidance.


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