Loan relationships and derivative contracts

Loan relationships and derivative contracts

Targeted anti-avoidance rules applying from Royal Assent to the Finance Act

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Loan relationships and derivative contracts

As a result of the review and consultation on modernising the rules on loans and derivative contracts which started in June 2013, targeted anti-avoidance rules (TAARs) are being introduced into both the loan relationship and derivative contracts regimes. 

Summer Budget 2015

Summer Budget 2015

The Summer Budget of 8 July 2015 will be remembered as a reforming budget, with major changes to welfare provision.

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