Adeline Chan

Adeline Chan

Adeline is a Technical and Policy Adviser in corporation tax, international, anti-avoidance in the business tax directorate. She joined HMRC in 2003, having trained as a chartered accountant at PricewaterhouseCoopers and a chartered tax adviser at KPMG.

A new tax regime for qualifying asset holding companies
28 March 2022

A special tax regime has been created for qualifying companies to remove the obstacles preventing many funds from using UK resident asset holding companies.

HMRC-perspective-corporate-interest-restriction
Corporate interest restriction
1 November 2017

Adeline Chan and Roger Muray provide an HMRC perspective on the corporate interest restriction