Corporate debt and COVID-19
Gregory Price and Rose Swaffield of Macfarlanes LLP highlight the key UK tax considerations of current developments in relation to corporate debt in a COVID-19 world.
As consumer spending all but halted and revenues tumbled, groups scrambled to raise cash to secure their balance sheets and shore-up their working capital – most at some point turning to their existing lenders to utilise unused headroom or to refinance existing facilities.
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