Corporate report

Modernising the taxation of corporate debt and derivative contracts: working group minutes

Minutes from meetings of the 'modernising the taxation of corporate debt and derivative contracts' working groups, to discuss options and consultation proposals in more detail.

• From: HM Revenue & Customs
• Published: 24 September 2013
• Last updated: 18 May 2015 — See all updates

Documents

Working Group 1: 17 July 2013

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Working Group 1: 6 September 2013

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Working Group 1: 10 October 2013

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Working Group 1: 31 October 2013

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Working Group 1: 28 November 2013

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Working Group 1: 19 December 2013

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Working Group 1: 22 January 2014

PDF, 114 KB, 6 pages

Working Group 1: 26 March 2014

PDF, 136 KB, 7 pages

Working Group 1: 15 April 2014

PDF, 88.4 KB, 2 pages

Working Group 1: 30 April 2014

PDF, 83.1 KB, 2 pages

Working Group 1: 21 July 2014

PDF, 117 KB, 4 pages

Working Group 1: 24 September 2014

PDF, 121 KB, 5 pages

Working Group 2: 23 July 2013

MS Word Document, 27 KB

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Working Group 2: 30 September 2013

PDF, 37 KB, 6 pages

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Working Group 2: 23 October 2013

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Working Group 2: 14 November 2013

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Working Group 2: 2 December 2013

PDF, 26.2 KB, 4 pages

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Working Group 2: 10 January 2014

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Working Group 2: 24 January 2014

PDF, 129 KB, 8 pages

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Working Group 2: 24 February 2014

PDF, 156 KB, 3 pages

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Working Group 2: 7 April 2014

PDF, 152 KB, 3 pages

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Working Group 2: 15 May 2014

PDF, 189 KB, 3 pages

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Working Group 2: 25 June 2014

PDF, 137 KB, 3 pages

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Working Group 2: 25 July 2014

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Working Group 2: 20 October 2014

PDF, 208 KB, 2 pages

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Working Group 2: 14 January 2015

PDF, 216 KB, 3 pages

Working Group 3: 30 July 2013

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Working Group 3: 10 September 2013

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Working Group 3: 4 October 2013

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Working Group 3: 8 November 2013

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Working Group 3: 6 December 2013

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Working Group 3: 3 February 2014

PDF, 127 KB, 4 pages

Working Group 3: 11 April 2014

PDF, 134 KB, 4 pages

Working Group 3: 21 May 2014

PDF, 92.6 KB, 5 pages

Working Group 3: 17 July 2014

PDF, 132 KB, 4 pages

Working Group 3: 29 July 2014

PDF, 85.6 KB, 4 pages

Working Group 3: 16 September 2014

PDF, 86.2 KB, 4 pages

Working Group 4: 16 July 2013

MS Word Document, 26.3 KB

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Details

A consultation document ‘Modernising the taxation of corporate debt and derivative contracts’ was published on 6 June 2013. As part of the wider consultation process working groups of representatives from businesses, business advisers and other stakeholders have been established to discuss options and proposals in more detail.

These notes summarise the main points discussed at the working group meetings. They are not a verbatim record and may not cover every comment made in the meetings. Comments made by any party in the course of discussion, which may be exploratory or hypothetical, do not necessarily represent their final settled view. The notes do not constitute technical guidance by HM Revenue and Customs (HMRC) and should not be taken as reflecting on any ongoing cases of dispute between HMRC and any particular taxpayer.

Published 24 September 2013
Last updated 18 May 2015 + show all updates

1. 18 May 2015

   Added Working Group 2 minutes for 2014

2. 11 February 2015

   Updated to include the latest minutes.

3. 25 February 2014

   Updated to include latest minutes

4. 7 October 2013

   Minutes for Working Group 3 meeting on 10 September 2013 added

5. 24 September 2013

   First published.