Advance Pricing Agreements
(asked on 27th March 2017) - View Source
Question to the HM Treasury:
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.
This question was answered on 6th April 2017
HM Revenue and Customs does not hold this information in a form which allows it to be provided without incurring disproportionate cost.