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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.
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.