Transcription of Part 38-02-01E - Form CT1 2020 - Revenue
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Tax and Duty ManualPart 38-02-01 EThe information in this document is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every of Corporation Tax Returns Form CT1 2020 Part 38-02-01 EThis document was last reviewed April 2021 Guidance about how to access help in completing the ROS Form CT1 is available in Tax and Duty Manual Part and Duty ManualPart 38-02-01E2 Table of Details Registration Office period start Accounting Borrowing and Repurchase Results trade within the meaning of Section from Accounts Investment and Other Income in respect of Research and Development Gains (other than on land with)
referred to as anti-hybrid rules. The purpose of anti-hybrid rules is to prevent arrangements that exploit differences in the tax treatment of a financial instrument or an entity, under the tax laws of two or more jurisdictions, to generate a tax advantage. The tax advantage arising from this is referred to as a hybrid mismatch outcome.
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