UK HMRC has published draft guidance for comment on the new corporate interest restriction, which limits the amount of interest and other financing amounts that a company may deduct in computing its profits for Corporation Tax purposes using a recommended fixed ratio rule (30% of EBITDA) or an optional group ratio rule ({News-2017-03-10/P/3- previous coverage}). The restriction is included in the Finance Bill 2017, and although the Bill has not yet been passed, the restriction is t…