Question to the HM Treasury:
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.
HM Revenue and Customs does not hold this information in a form which allows it to be provided without incurring disproportionate cost.