Latest Updates

Indicative margin for related party loans for 2026 has been added.

The e-Tax Guide has been updated with the following changes:

• To clarify the CIT’s approach to characterising a hybrid instrument as debt or equity for income tax purposes (i.e. paragraphs 5.2 and 5.3).
• To update on the tax treatment relating to hybrid instruments issued by an RBT (i.e. paragraph 8.5).
• Editorial changes to the e-Tax Guide.

The e-Tax Guide has been updated with the following changes: 

• Updated the definition of co-location income and co-working space income in paragraphs 3.2 and 3.3 respectively.

The e-Tax Guide has been updated with the following changes: 

• Updated the definition of co-location income and co-working space income in paragraphs 3.1 and 3.2 respectively.