Policy paper

Corporation Tax: hybrid and other mismatches - permitted taxable periods of payees and deductions for amortisation

This tax information and impact note outlines changes to Corporation Tax legislation dealing with hybrid and other mismatches.

• From: HM Revenue & Customs
• Published: 8 March 2017

Documents

Corporation Tax: hybrid and other mismatches - permitted taxable periods of payees and deductions for amortisation

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Details

This measure introduces 2 changes to the legislation effective from 1 January 2017 which remove the need to make a formal claim in certain circumstances and ensure that deductions for amortisation are treated in line with Organisation for Economic Co-operation and Development (OECD) recommendations.

Published 8 March 2017