HM Revenue & Customs 23 December 2025, INTM511015 (Thin capitalisation: practical guidance: introduction: what is thin capitalisation?)
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United Kingdom · · · Cited by 2 · 09-04-2016
International Manual › Thin capitalisation › practical guidance › introduction › what is thin capitalisation? — INTM511015The rules covered by this guidance page were subject toreform in Finance Bill 2025- 26. As such you may need to consider the draftguidance at INTM414000 from 1 January 2026.
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