Draft regulations: derivatives used to hedge foreign exchange risks in share transactions

Published on: 17 December 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has launched a technical consultation on draft regulations which will extend the scope of the ‘Disregard Regulations’ to cover derivative contracts which act as a hedge of a foreign exchange risk in relation to an anticipated future acquisition or disposal of a substantial shareholding.

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

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