Finance Bill 2026–reform of UK law in relation to transfer pricing, permanent establishment and diverted profits tax
Tax analysis: Finance Bill 2026 (FB 2026) introduces the most extensive reform to the UK’s international tax regime in over a decade. In this piece, Jessica Eden, partner, Salli McElligott, counsel, Naoko Uehara, senior associate, and Carlos Garcia Cuesta, senior economist at Baker McKenzie, look at some of the key changes being made.