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This guide provides an introduction to the UK's Diverted Profits Tax (DPT). DPT is aimed at multinationals operating in the UK and is primarily an anti-avoidance measure.
The Contractual Disclosure Facility (CDF) is part of a drive in recent years by HM Revenue & Customs (HMRC) to 'crack down' on tax evaders and "close the tax gap". The CDF is the newest incarnation of Code of Practice 9 – a process which is...
New provisions, which came into force on 17 July 2014, are designed to remove the cashflow advantage for the taxpayer that currently exists in relation to most direct tax disputes and to help HM Revenue & Customs (HMRC) to clear the backlog of disputes...
This guide was last updated in March 2015.
This guide was updated in November 2014
This guide was last updated in November 2012
This guide was last updated in August 2012.
This guide was last updated in May 2014.
This guide was last updated in August 2011.