The latest diverted profits tax development: a new Profit Diversion Compliance Facility
Yesterday, HMRC announced the introduction of a “Profit Diversion Compliance Facility”. In very basic terms, the Facility is targeted at...
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Sarah Bond
Senior Associate at Freshfields Bruckhaus Deringer
United Kingdom
- 020 7716 4498
- sarah.bond@freshfields.com
Sarah Bond's Passles
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Offshore IP owners beware! More rules to tax UK-generated value could result in multiple tax charges
HMRC is apparently not satisfied with the range of tools now at its disposal to impose UK tax on the value generated from the UK using...
Diverted profits tax: charging provisions to be fixed retrospectively
Anyone closely reading the provisions imposing the ‘true-up’ interest element of the diverted profits tax (DPT) charge will have spotted...
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