UK Tax Focus

The Corporate Interest Restriction In Practice


The Corporate Interest Restriction In Practice

10 July 2018, 12.00 BST/13.00 CEST
Host: Ben Moseley
Presenters: Helen Chadwick, Andy Watford

A year into the Corporate Interest Restriction rules and companies are starting to prepare their new interest restrictions returns. Previous Dbriefs webcasts on this topic provided an overview of the rules and considered the operation of exemptions and other elections, we will now look at a number of computational complexities and potential mismatches that have been encountered as the rules have been applied to real situations. What issues should your organisation look out for with these complicated rules? We’ll discuss:

  • A brief reminder of how the rules work.
  • Case studies illustrating complexities/mismatches which could cause unexpected disallowances of third party interest expense.
  • Specific challenges arising in the transitional year.

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