On 1 January 2016, a new exemption from UK withholding tax for interest paid on “qualifying private placements” came into force.
The conditions to the new exemption focus on various attributes that HMRC consider to be...more
European corporates continue to embrace alternative finance, with about one third (30%) of their funding coming from this source, according to research published today by Allen & Overy.
However, the market remains...more