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Transfer Pricing in the UK

Ken Almand Senior Transfer Pricing Consultant and Gary J Mills Director of Transfer Pricing Ernst and Young's Transfer Pricing Group examine proposed changes to the UK transfer pricing environment
Background And Key Issues
The consultation document regarding HMRC's approach to transfer pricing for large business was published on 21 June following recommendations in the 2006 'Review of Links with Large Business' authored by Sir David Varney. This recommended deadlines of 18 and 36 months for handling transfer pricing enquiries. If implemented as proposed the HMRC proposals responding to Recommendation 5 will bring about a radical shake-up in the way in which HMRC administers transfer pricing. As such they are likely to have a significant impact on...

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