Policy paper

Corporation Tax: amendments to the hybrid and other mismatches regime

This tax information and impact note deals with changes to the hybrid and other mismatches regime announced at Autumn Budget 2017.

• From: HM Revenue & Customs
• Published: 22 November 2017

Documents

Corporation Tax: amendments to the hybrid and other mismatches regime

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Details

Legislation will be introduced in Finance Bill 2017-18 to make changes to Part 6A Taxation (International and Other Provisions) Act 2010.

Published 22 November 2017