UK HMRC has issued a policy paper on the Disregard and Bringing into Account of Profit and Losses on Derivative Contracts Hedging Acquisitions and Disposals of Shares Regulations 2022, which were made on 7 March 2022 and enter into force on 1 April 2022. The new regulations expand the scope of existing "disregard and bringing into account rules" to include derivative contracts, such as deal c…