Policy paper

Corporation Tax: amendments to the hybrid and other mismatches rules

This measure introduces a legislative change to the hybrid and other mismatches rules.

• From: HM Revenue & Customs
• Published: 20 July 2021

Documents

Hybrid and other mismatches

HTML

Draft legislation

PDF, 42.7 KB, 1 page

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Explanatory note

ODT, 12.5 KB

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Details

Changes to legislation look at how to counter mismatches for payments to hybrid entities. These changes make sure the outcome is proportionate when relevant entities are seen as transparent in their home jurisdiction.

Published 20 July 2021