The new UK withholding tax exemption for private placements (April 2016)
Client Briefings
Introduction
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The UK has a new withholding tax exemption for private placements, which came into force on 1 January 2016. On 5 April 2016 the LMA published updated private placement documentation facilitating the use of the exemption.
We look at how the exemption works, how the LMA documentation facilitates it, and whether the exemption has wider application to UK loans that are not private placements.
