Technical consultation: amendment to the hybrid and other mismatches rules

Published on: 23 May 2022

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Specialist Tax Regulatory Materials

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HMRC has launched a technical consultation seeking views on draft regulations that will remove a sunset clause from the Hybrid and Other Mismatches rules so that an exemption for certain hybrid instruments issued by banks continues to apply from 1 January 2023.

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

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