Double deduction

Dual territory

Commentary – Tax Reporter ¶811-480

Generally

Commentary – Tax Reporter ¶811-475

Financial instruments

Commentary – Tax Reporter ¶811-445

Generally

Legislation/Regulatory – F(No. 2)A2017 s. 24 ; FA2018 Sch. 7

Imported mismatch payment

Commentary – Tax Reporter ¶811-485

Non-inclusion mismatches

Commentary – Tax Reporter ¶811-450–Tax Reporter ¶811-460

Tax arbitrage

Commentary – Tax Reporter ¶811-442
HMRC Guidance – INTM850000

Transfer deduction

Commentary – Tax Reporter ¶811-450