Parada, L (2021) Section 36 and Schedule 7: hybrid and other mismatches. British Tax Review, 2021 (4). pp. 399-404. ISSN 0007-1870
Abstract
Notes provisions of the Finance Act 2021 s.36 and Sch.7, modifying the UK regime for hybrid mismatch arrangements and introducing a retrospective application in certain cases, to 1 January 2017. Reviews the amended concept of "acting together" and the additional category of inclusion/non-deduction.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | This is an author produced version of a paper published in British Tax Review. Uploaded in accordance with the publisher's self-archiving policy. |
Dates: |
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Institution: | The University of Leeds |
Academic Units: | The University of Leeds > Faculty of Education, Social Sciences and Law (Leeds) > School of Law (Leeds) |
Depositing User: | Symplectic Publications |
Date Deposited: | 24 Oct 2022 16:35 |
Last Modified: | 28 Oct 2022 15:07 |
Status: | Published |
Publisher: | Sweet and Maxwell |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:192418 |