HMRC consultation on Multinational Top-up Tax and Domestic Top-up Tax draft guidance

Published on: 21 December 2023

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Specialist Tax Regulatory Materials

Article summary

HMRC has launched a technical consultation on draft guidance on Multinational Top-up Tax and Domestic Top-up Tax in advance of implementation on 31 December 2023. The consultation closes on 7 February 2024.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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