Reform of the taxation of securitisation companies
We are seeking views on the taxation of securitisation companies and on the Stamp Duty loan capital exemption as it applies to securitisations and to insurance-linked securities.
Detail
This consultation seeks views on making changes to clarify and/or reform certain aspects of:
- the taxation of securitisation companies, as set out in the Taxation of Securitisation Companies Regulations (Statutory Instrument 2006/3296)
- the Stamp Duty loan capital exemption (section 79 Finance Act 1986) as it applies to securitisations and to insurance-linked securities
This consultation will be of particular interest to taxpayers, investors, advisers and tax professionals concerned with securitisations or insurance-linked securities.
Documents