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 |
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