Consultation outcome

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

• From: HM Treasury, HM Revenue & Customs and The Rt Hon David Gauke
• Published: 3 December 2014
• Last updated: 9 December 2015 — See all updates

This consultation has concluded

Read the full outcome

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

PDF, 223 KB, 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.

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Original consultation

Summary

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

This consultation ran from
3 December 2014 to 11:45pm on 11 February 2015

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.

Documents

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

Ref: ISBN 978-1-910337-48-6, PU1720

PDF, 566 KB, 82 pages

Published 3 December 2014
Last updated 9 December 2015 + show all updates

1. 9 December 2015

   Summary of responses published.

2. 3 December 2014

   First published.