On 5 December 2013, the Chancellor of the Exchequer presented the Autumn Statement to Parliament. Following the Autumn Statement, background documents were published which contained details of proposed tax measures, some of which were not announced in the Autumn Statement. The main anti-avoidance tax measures, whether from the Autumn Statement itself or from the background documents, are highlighted below: -   changes to the worldwide debt cap provisions (regarding both the grouping rules and the regulation-making powers); -   regarding the CFC regime, changes effecting a switch-off of the partial exemption rules for loan relationship credits of a CFC. The...