Download the full outcome
Tackling aggressive tax planning : implementing the agreed G20-OECD approach for addressing hybrid mismatch arrangements - summary of responses
PDF, 223KB, 26 pages
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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.
Seeking views on the UK plans for implementing the G20-OECD agreed rules for neutralising hybrid mismatch arrangements.
This consultation ran from
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.