Difference between revisions of "Debt cap"

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(Create page. Sources: HMRC https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/684353/CIR_Guidance.pdf, Pinsent Masons webpage https://www.out-law.com/topics/tax/corporate-tax-/worldwide-debt-cap/)
m (Categorise.)
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* [[Tax avoidance]]
* [[Tax avoidance]]
* [[Worldwide interest cap]]
* [[Worldwide interest cap]]

Latest revision as of 10:18, 2 May 2018

1. Tax - anti-avoidance - UK.

A restriction on the amount of interest that is eligible for UK Corporation Tax relief under the UK's Corporate Interest Restriction.

2. Tax - anti-avoidance.

Any restriction on amounts of interest eligible for corporate tax relief.


Maximum amounts of total borrowings by an organisation.

See also