Hybrid and other mismatches
Double deduction
Dual territory
Commentary –
Tax Reporter ¶811-480
Generally
Commentary –
Tax Reporter ¶811-475
Financial instruments
Commentary –
Tax Reporter ¶811-445
Generally
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