Policy paper

Hybrid and other mismatches Anti-Tax Avoidance Directive

This measure deals with changes to the Hybrid and other mismatches legislation in Part 6A TIOPA 2010.

• From: HM Revenue & Customs
• Published: 6 July 2018

Documents

Hybrid and other mismatches Anti-Tax Avoidance Directive

HTML

Draft legislation

PDF, 43.7 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory notes

PDF, 146 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The changes in this measure meet the UK’s obligation to implement the provisions of Anti-Tax Avoidance Directive (ATAD) which applies to all taxpayers that are subject to corporate tax in one or more member states of the EU.

The policy objective of this measure is to ensure that the UK hybrid and other mismatch rules comply with the hybrid mismatch requirements set out in ATAD.

Published 6 July 2018