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

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.