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Shares as debt: tax
Practical Law UK Practice Note 4-541-3885 (Approx. 9 pages)
Shares as debt: tax
by Sandy Bhogal and Ben Fryer, Mayer Brown International LLP
| Law stated as at 13 Sep 2013 |
This practice note discusses the legislation applying before 22 April 2009 under which, for UK tax purposes, interest-like returns might be taxed as interest.