Hybrid Mismatch Rules

Our Hybrid Mismatch Rules webinar trainer is a UK Chartered Accountant and Chartered Tax Advisor winning the John Wood Medal in the November 1995 CIOT sitting for the best paper on business taxation.

He was previously Director of Finance and Taxation Programmes at BPP Professional Education and has delivered IFRS, US GAAP, UK Tax and VAT to a multitude of organisations worldwide since 1992.

He has particular experience as a hybrid financial advisor in bespoke IFRS and US GAAP training programmes to multinationals in the financial services, transport and energy sectors as well as delivering UK tax and VAT update programmes to accounting and law firms.

The hybrid mismatch rules course trainer is passionate about training and his enthusiasm ensures that the participants enjoy the learning experience whilst gaining knowledge through their engagement in the sessions and through encouraging them to ask questions and discuss practical issues they may have.

He also provides consultancy services to companies and accounting firms, including the provision of tax and VAT advice, reviewing accounting policy manuals and advising on accounting treatments of various transactions.

• Understand the source of the hybrid mismatch arrangements rules and different chapters of the UK hybrid legislation.
• Understand what a hybrid mismatch is and when it can arise.
• Distinguish the different types of mismatch to ensure the correct conditions are used to identify if there is a potential mismatch that may need counteracting.
• Understand when a mismatch does not arise.
• Calculate adjustments arising out of a mismatch.
• Understand the changes in the Finance Act 2021 and how they relate to the original hybrid legislation.

• The course is highly practical and will include multiple examples to assist with understanding the rules.
• It is presented by an independent training professional and can be a completely independent look at the issues raised.
• The course will encourage participation and allow for all questions and clarifications to be considered.
• The course will always be completely current and relevant.

Our hybrid mismatch rules course is a ‘must know’ for:

• Tax professionals involved in the preparation or review of UK hybrid corporation tax computations of multinational companies, especially but not exclusively where a UK company has a US parent or a US major corporate hybrid investor, or where the UK entity is a branch of a multinational company or group.

The course is a ‘nice to know’ for:

• CFOs, FDs and FCs to understand the possible tax adjustments that may be necessary for a UK subsidiary of a foreign parent (especially a US parent) or a UK branch of a multinational group.

This two-part hybrid mismatch rules online webinar is designed to help attendees understand when UK companies and branches might face a disallowance under the mismatch anti-hybrid rules.

It will guide delegates through the process of identifying the different types of mismatch that can arise and the conditions that need to be met for counteraction to be considered, as well as how the mismatch is actually counteracted, if at all.

Delegates will learn through multiple examples how to identify potential mismatches and exactly what type of mismatch it is, which is vital as the conditions for potential counteraction are different in each case.

They will have an opportunity to assess their knowledge by analysing a real-life hybrid scenario where advice was sought from the trainer.