DPT

Richard Jeens (Slaughter and May) reviews a busy year for tax disputes, both in terms of the scale and number of DPT and transfer pricing enquiries and a number of significant court decisions.

Tax Journal commentaries on the UK's 'deeply political tax'.

Helen Buchanan

Sarah Bond

Helen Buchanan and Sarah Bond (Freshfields Bruckhaus Deringer) examine some common misconceptions regarding DPT and highlight important points for taxpayers to consider.

Tim Sarson

Tim Sarson (KPMG) reviews the latest developments in the international tax world.

Zoe Andrews

Jeanette Zaman

Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.

Shiv Mahalingham

Shiv Mahalingham (Duff & Phelps) answers a query on the imminent notification deadline for the DPT.

Ben Jones

HMRC’s revised DPT guidance is an improvement on the interim version and more clearly delineates the scope of the tax, writes Ben Jones (Eversheds).

Ben Jones

Cathryn Vanderspar

Finance Act 2015 introduced a new tax on diverted profits from 1 April 2015 that has potentially wide application to both UK and non-UK business with activities in the UK. Ben Jones and Cathryn Vanderspar (Eversheds) provide an overview of this new tax and examine key points.

Steve Edge

Dominic Robertson

Steve Edge and Dominic Robertson (Slaughter and May) report that HMRC is building up its diverted profits capability. Taxpayers need to take stock of the practical impact of DPT – and distinguish the facts from some of the scare stories surrounding the tax.