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Email Cadwalader tax partners Adam Blakemore and Catherine Richardson contributed to the LexisNexis®PSL Tax guide, which provides a checklist of the key anti-avoidance rules that may apply to restrict the tax deductibility of loan interest for a corporate borrower within the charge to UK corporation tax. https://www.cadwalader.com/resources/articles/restrictions-on-tax-deductibility-of-loan-interest