Originally broadcast on Thursday, November 10, 2011 - 12:30

The tax treatment of loan relationships is an area of increased complexity. Even the definition of a loan relationship has been put under the spotlight by the recent MJP Media case. The Upper Tribunal has now confirmed that intra-group arrangements do not constitute a loan relationship. Our expert speakers will guide you through this intricate area of taxation.

This webinar will cover:

• What is a loan relationship (MJP Media case)
• Debt buy-backs and deemed releases
• Debt-for-equity swaps
• Group mismatch schemes anti-avoidance
• Recent developments