HM Treasury written question – answered at on 6 April 2017.
Lord Harries of Pentregarth
Crossbench
To ask Her Majesty’s Government what was the total volume of intra-group loans (1) for which Advance Thin Capitalisation Agreements (ATCAs) applied, and (2) in relation to which new ATCAs came into force, in each year since 2010.
Lord Harries of Pentregarth
Crossbench
To ask Her Majesty’s Government what was (1) the weighted average interest rate for intra-group loans under Advance Thin Capitalisation Agreements (ATCAs), and (2) the average level of taxable profits to which ATCA-related tax relief applied, in each year since 2010.
Baroness Neville-Rolfe
The Commercial Secretary to the Treasury
HM Revenue and Customs does not hold this information in a form which allows it to be provided without incurring disproportionate cost.
Yes3 people think so
No1 person thinks not
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