Debt cap
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Revision as of 07:19, 2 May 2018 by Doug Williamson (Talk | contribs) (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/)
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.
3.
Maximum amounts of total borrowings by an organisation.
