Tax implications of Basel III and CRD IV: going concern and gone concern working group discussions (August 2011) | Practical Law
On 15 August 2011, HMRC published the discussion papers and minutes from the July and August 2011 meetings of the going concern and gone concern working groups. Together, the documents set out HMRC's initial views of the tax treatment of new regulatory capital instruments created to enable banks to comply with Basel III (as implemented by CRD IV).