n Business Tax and Company Law Quarterly - Editorial

Volume 4, Issue 4
  • ISSN : 2219-1585


Another year, another batch of complex legislative tax changes in the offering. Some of these changes will be far reaching , such as the proposed interest-deductibility limitation where the debtor and creditor are in a so-called 'controlling relationship' and the interest receipt is not subject to tax, while others seek to clarify existing complex provisions. Two of this issue's articles deal with two important proposed amendments, namely those dealing with hedge funds and the understatement penalty regime. But it is not only tax law that continues to evolve, commentators continue to try and unravel numerous contentious provisions of the 2008 Companies Act, and the third article of this issue focuses in particular on proposals for a scheme of arrangement under section 114 of the 2008 Companies Act and the requirements of section 115 that must be satisfied before such a scheme can be implemented.

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