CIOT responds to proposed Finance Bill 2021 amendments to the hybrid and other mismatch rules

Published on: 13 January 2021

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Specialist Tax Regulatory Materials

Article summary

The Chartered Institute of Taxation (CIOT) has published its response to the draft legislation for Finance Bill 2021 on the hybrid and other mismatches regime for corporation tax.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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