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

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Draft legislation

PDF, 43.7 KB, 2 pages

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Explanatory notes

PDF, 146 KB, 3 pages

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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