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Article

Sullivan & Cromwell LLP | United Kingdom | 5 Nov 2012

Regulatory capital requirements: UK clarifies tax treatment of new Tier 2 regulatory capital instruments

HM Revenue and Customs have proposed draft legislation to ensure that interest payable on Tier 2 regulatory capital instruments intended to comply with the new Basel III regime and the EU’s CRD IV and Solvency II regimes will be deductible for UK tax purposes.

Article

Sullivan & Cromwell LLP | United Kingdom | 10 Jul 2012

Regulatory capital requirements: UK tax treatment of new regulatory capital instruments

HM Revenue and Customs have published a note setting out how they view the tax treatment of regulatory capital instruments intended to comply with the new Basel III regime and the EU’s CRD IV and Solvency II regimes.

Article

Morrison & Foerster LLP | United Kingdom | 5 Aug 2011

UK treatment of capital instruments under Basel III - a taxing issue

The Basel III rules which have now been finalised by the Basel Committee on Banking Supervision will have a significant impact on the amount of capital required to be held by banks and the nature of such capital.

Article

Herbert Smith Freehills LLP | United Kingdom | 14 Jul 2010

Banking on the financial services sector to plug the deficit? HM Treasury releases a consultation document on the proposed bank levy

Yesterday HM Treasury published the eagerly anticipated consultation document on the proposed bank levy (the levy).

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