Commentary

V5.217 Requirement to publish tax strategy—introduction

Part V5 Compliance, enforcement and appeals

V5.217 Requirement to publish tax strategy—introduction

Requirement to publish tax strategy

V5.217 Requirement to publish tax strategy—introduction

With effect from the first financial year beginning after 15 September 2016, certain large business bodies are required to publish their strategy in respect of 'UK taxation' a term which includes, but is not limited to, VAT1. The bodies in question are:

  1.  

    •     a qualifying UK group

  2.  

    •     a UK sub-group of a foreign qualifying group

  3.  

    •     a qualifying UK company, and

  4.  

    •     a qualifying UK partnership

These terms are described in detail in FA 2016, Sch 19 Part 1; broadly they incorporate UK bodies whose turnover (by reference

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