V5.218 Contents of tax strategy

The head of a UK qualifying group, the head of a UK sub-group1, a UK qualifying company and a qualifying UK partnership are required to publish a strategy setting out2:

  1.  

    •     its approach to risk management and governance arrangements in relation to UK taxation

  2.  

    •     its attitude towards tax planning (so far as affecting UK taxation)

  3.  

    •     the level of risk in relation to UK taxation that it is prepared to accept, and

  4.  

    •     its approach to dealings with HMRC

In the case of a group, the strategy is not required to include any information

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