UK HMRC launched a public consultation on 21 December 2023 concerning further draft guidance on the multinational top-up tax and domestic top-up tax that will take effect in relation to accounting periods beginning on or after 31 December 2023.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. --- Draft guidance on Multinational Top-up Tax and Domestic Top-up Tax Consultation description HMRC has published further draft guidance on Multinational Top-up Tax and Domestic Top-up Tax in advance of implementation on 31 December 2023. Multinational Top-up Tax is a new tax on multinational groups with annual revenue of €750m or...