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Diverted profits tax

Diverted profits tax guidance:
Does a connected entity as defined in section 1122 of the Corporation Tax Act 2010 (CTA 2010) or an associated company with the meaning of section 449 of the CTA 2010 apply if the entity is offshore?

Does a connected entity as defined in section 1122 of the Corporation Tax Act 2010 (CTA 2010) or an associated company with the meaning of section 449 of the CTA 2010...

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The Diverted Profits Tax—charge to tax

The following Tax practice note provides comprehensive and up to date legal information on The Diverted Profits Tax—charge to tax

Practice notes
The Diverted Profits Tax—compliance and administration

The following Tax practice note provides comprehensive and up to date legal information on The Diverted Profits Tax—compliance and administration

Practice notes
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CPR Part 8 claims (alternative procedure for claims)

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Part 18 requests for further information (CPR 18)

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Acting in concert

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Acknowledgment of service

Brexit: The UK's departure from the EU on exit day, ie Friday 31 January 2020, has implications for practitioners considering service out of the jurisdiction. For guidance, see: Cross border considerations—checklist—Service—Brexit specific.This Practice Note explains when an acknowledgment of