UK: Public consultation on hybrid mismatches rule

28 March, 2020

On 19 March 2020, the tax authority the United Kingdom has issued a consultation document for public comments on the impact of the double deduction rules and the acting together rules within the hybrid and other mismatches regime at Part 6A of the Taxation (International and Other Provisions) Act, 2010.

The tax authority is seeking comments on both the technical application of the rules and impact of the policy as enacted. The consultation will last 10 weeks from 19 March 2020 to 29 May 2020.

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