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caroline.philpott@lexisnexis.co.ukB1242 Corporate interest restriction – Part 3
Tolley CPD
Corporate interest restriction Part 3
Malcolm Greenbaum
Seminar
This Seminar is 26 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Reminder of variables used
- 3) Group-EBITDA Chargeable gains election
- 4) Interest allowance election
- 5) Enhancing the group ratio - blended rates
- 6) Example
- 7) Blended rate
- 8) Public infrastructure election - effects
- 9) Election deadlines
- 10) Example
- 11) Qualifying conditions
- 12) Excess debt cap b/fwd
- 13) Example
- 14) Excess debt cap c/fwd
- 15) Example - following year
- 16) Example - impact of EDC b/fwd
- 17) IFRS 16 Leases and CIR
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