UK HMRC launched a public consultation on 21 December 2023 concerning further draft guidance on the multinational top-up tax and domestic top-up tax that will take effect in relation to accounting periods beginning on or after 31 December 2023. The consultation closes at 11:45 pm on 7 February 2024.

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Draft guidance on Multinational Top-up Tax and Domestic Top-up Tax

Consultation descri…