Restrictions on tax deductibility of loan interest

Reprinted from: Tax Journal | March 30, 2023

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.

Read here.