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Debt-for-Equity swaps

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 11: Share Issues and Financing the Company’s Activities Commercial rationale for debt-for-equity swaps Corporate tax treatment for borrower Related legal and accounting issues Conditions for loan relationship ‘debt-for-equity’ swap relief Other tax issues Tax position of the lender ...

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