06 Aug, 2018 Diverted profits tax: charging provisions to be fixed retrospectively By Sarah Bond Anyone closely reading the provisions imposing the ‘true-up’ interest element of the diverted profits tax (DPT) charge will have spotted...
13 Dec, 2017 Diverted profits tax – are storm clouds gathering? By Murray Clayson HMRC’s DPT specialists and Diverted Profits Board will be having a busy run-up to Christmas as they work to issue a wave of preliminary...