Consultation outcome

Tackling aggressive tax planning: implementing the agreed G20-OECD approach for addressing hybrid mismatch arrangements

This consultation has concluded

Download the full outcome

Tackling aggressive tax planning : implementing the agreed G20-OECD approach for addressing hybrid mismatch arrangements - summary of responses

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Detail of outcome

Summary of responses received to the consultation document on dealing with hybrid mismatch arrangements issued in December 2014. Draft legislation will also be published as part of the Draft Finance Bill 2015.

Original consultation

This consultation ran from to

Summary

Seeking views on the UK plans for implementing the G20-OECD agreed rules for neutralising hybrid mismatch arrangements.

Documents

Consultation description

In September 2014, the OECD published a report setting out the agreed rules for neutralising hybrid mismatches, which was endorsed by the G20. This is a joint HMT-HMRC consultation document on the UK plans for implementing the G20-OECD agreed rules for neutralising hybrid mismatch arrangements.