Weil Tax BLOG - Feed https://tax.weil.com/category/uk-tax/debt/ Views and developments from the Tax Department at Weil Fri, 24 Apr 2026 11:53:35 +0000 hourly 1 Debt restructurings: Lux, Dutch and UK tax perspectives https://tax.weil.com/insights/debt-restructurings-lux-dutch-and-uk-tax-perspectives/ Wed, 15 May 2024 09:11:36 +0000 Stuart Pibworth https://tax.weil.com/?p=2200 Given the current macroeconomic environment, companies may struggle servicing debt or refinancing debt upon maturity, necessitating a restructuring of the debt and/or group as well as potential enforcement by creditors. It is important that the tax impact of debt restructurings is not overlooked otherwise there could be adverse tax implications, including tax leakage, the loss

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]]> Given the current macroeconomic environment, companies may struggle servicing debt or refinancing debt upon maturity, necessitating a restructuring of the debt and/or group as well as potential enforcement by creditors. It is important that the tax impact of debt restructurings is not overlooked otherwise there could be adverse tax implications, including tax leakage, the loss

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]]> UK Companies in Distress: A Tax Refresher https://tax.weil.com/uk-tax/uk-companies-in-distress-a-tax-refresher/ Mon, 13 Jul 2020 12:15:35 +0000 Stuart Pibworth Weil Tax Blog http://tax.weil.com/?p=1002 The COVID-19 pandemic and measures taken by national governments torestrict its spread have given rise to a whole host of issues. Although tax may not be at the forefront of the minds of creditors and debtors, the pandemic and national measures have thrown up a number of tax considerations. Although immediate liquidity and cash management

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]]> The COVID-19 pandemic and measures taken by national governments torestrict its spread have given rise to a whole host of issues. Although tax may not be at the forefront of the minds of creditors and debtors, the pandemic and national measures have thrown up a number of tax considerations. Although immediate liquidity and cash management

The post UK Companies in Distress: A Tax Refresher appeared first on Weil Tax BLOG.

]]> Debt Waivers in Cross-border Restructuring: Problems With the UK’s Anti-hybrid Legislation https://tax.weil.com/uk-tax/straight-to-the-point/debt-waivers-in-cross-border-restructuring-problems-with-the-uks-anti-hybrid-legislation/ Mon, 01 Oct 2018 10:25:23 +0000 Weil Tax Blog http://tax.weil.com/?p=504 Recent changes to UK tax law appear to have resulted in a stealth increase to the number of situations in which a release of loans in cross-border restructuring scenarios can be taxable in the UK. The date on which a loan was entered into or drawn down now appears to have a material effect on

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]]> Recent changes to UK tax law appear to have resulted in a stealth increase to the number of situations in which a release of loans in cross-border restructuring scenarios can be taxable in the UK. The date on which a loan was entered into or drawn down now appears to have a material effect on

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]]> Weil on the Move – Episode 2 – QCB or Non-QCB: That is the Question https://tax.weil.com/uk-tax/straight-to-the-point/weil-on-the-move-episode-2-qcb-or-non-qcb-that-is-the-question/ Tue, 05 Sep 2017 14:27:50 +0000 Oliver Walker Stuart Pibworth http://tax.weil.com/?p=481 The recent U.K. Court of Appeal decision in Hancock v HMRC raises the interesting (and important) question of the U.K. tax treatment of reorganizations involving qualifying corporate bonds (QCBs) and non-qualifying corporate bonds (non-QCBs). Although often thought of as one of the more certain areas of personal taxation, the Hancock decision has thrown some doubt

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]]> The recent U.K. Court of Appeal decision in Hancock v HMRC raises the interesting (and important) question of the U.K. tax treatment of reorganizations involving qualifying corporate bonds (QCBs) and non-qualifying corporate bonds (non-QCBs). Although often thought of as one of the more certain areas of personal taxation, the Hancock decision has thrown some doubt

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]]> Two Types of Bond https://tax.weil.com/uk-tax/uk-focus-latest-thinking/two-types-of-bond/ Thu, 13 Jul 2017 17:12:08 +0000 Oliver Walker Stuart Pibworth http://tax.weil.com/?p=479 It is often lamented that the advance of texting and social media has led to the unfortunate proliferation of acronyms and abbreviations that now haunt our daily lives. However, tax practitioners are no strangers to this phenomenon: the tax regime is littered with cumbersome terms that have long been subject to abbreviation and are thrown

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]]> It is often lamented that the advance of texting and social media has led to the unfortunate proliferation of acronyms and abbreviations that now haunt our daily lives. However, tax practitioners are no strangers to this phenomenon: the tax regime is littered with cumbersome terms that have long been subject to abbreviation and are thrown

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