Consultation outcome: Hybrid and other mismatches – draft guidance

Updated: Summary of responses, and updated draft guidance published

This draft guidance is provided to assist understanding of the application of the hybrids mismatch legislation, which take effect from 1 January 2017.

The examples contained are based upon a selection of those contained within the OECD ‘Final Report on Neutralising the Effects of Hybrid Mismatch Arrangements’, with additional draft examples dealing with hybrid transfers and permanent establishments.

Source: HMRC

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