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FTT considers interaction of transfer pricing and DPT (Vitol Aviation v HMRC)

Published on: 12 October 2021
Published by: LexisPSL
  • FTT considers interaction of transfer pricing and DPT (Vitol Aviation v HMRC)
  • Why it matters
  • Case details

Article summary

Tax analysis: In Vitol Aviation v HMRC, the First-tier Tax Tribunal (FTT) directed HMRC to issue closure notices within 30 days to give effect to transfer pricing adjustments that were also the subject of diverted profits tax (DPT) charging notices. or take a trial to read the full analysis.

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