Diverted profits tax

Diverted profits tax guidance:

The Diverted Profits Tax (DPT) provisions are included in Part 3 of the Finance Act 2015. The legislation provides for a tax aimed at preventing the avoidance of UK tax...

Practice Note

The Diverted Profits Tax (DPT) provisions are included in Part 3 of, and Schedule 16 to, the Finance Act 2015. The legislation provides for a tax aimed at preventing the...

Practice Note