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Contents

Official guidance
International Manual

INTM552000 · Hybrids: hybrid transfers (Chapter 4)

  • INTM552010 · Overview
  • INTM552020 · Conditions to be satisfied
  • INTM552160 · The extent of the mismatch
  • INTM552165 · The extent of the mismatch - example
  • INTM552170 · The financial trader exclusion - overview
  • INTM552175 · The financial trader exclusion - conditions to be satisfied
  • INTM552210 · Payments to relevant investment funds
  • INTM552220 · Counteraction - UK payer
  • INTM552230 · Counteraction - UK payee
  • INTM552400 · Examples
  1. Hybrids: hybrid transfers (Chapter 4): contents
  2. Hybrids: hybrid transfers (Chapter 4): counteraction - UK payer

INTM552220 | Hybrids: hybrid transfers (Chapter 4): counteraction - UK payer

From HM Revenue & Customs · International Manual

Where the payer is within the charge to UK tax and conditions A to E in s259DA are met, the mismatch is counteracted under s259DF by denying the payer a deduction or the deduction/non-inclusion mismatch (computed as at INTM552160).

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