TRANSFER PRICING

Four stamp taxes measures for Finance Bill 2027 buried in the OOTLAR (paras 1.611.64) are: the removal of SDLT on rent under assured tenancies and the requirement to file a return solely because rent is payable, with retrospective effect from...

Giorgia Maffini

Giorgia Maffini (PwC) considers whether OECD transfer pricing reforms will deliver simplification or greater scrutiny, focusing on intra-group services, Amount B and growing differences between jurisdictions.

Alejandro Rivero

Paul Minness

Paul Minness and Alejandro Rivero (RSM UK) assess the scope and practical implications of the new UK-to-UK transfer pricing exemption.

Robin Saunders

Phil Roper

Phil Roper and Robin Saunders (KPMG) assess the OECD’s proposed revisions to its Transfer Pricing Guidelines.

Katie Oliver

Gary Barnett

This month’s review by Katie Oliver and Gary Barnett (Simmons & Simmons) covers VAT and transfer pricing after Stellantis Portugal, input tax repayment disputes and a reminder that overcharged VAT cannot normally be reclaimed directly from HMRC by the customer.

Gideon Sanitt Bahar Eken Wai Wan

Gideon Sanitt, Wai Wan and Bahar Eken (Macfarlanes) explain why multinationals operating in the UK should expect a more demanding transfer pricing landscape.

Lyndon Firth

Swati Thapa

The removal of UK-to-UK transfer pricing will shift VAT to the forefront of domestic intra-group compliance, write Lyndon Firth and Swati Thapa (BDO).

Andrew Stewart

Andrew Stewart (BDO) explores the new transfer pricing treatment of forex movements and highlights the additional compliance burden and technical uncertainty introduced by FA 2026.

Ros Martin

Consultant Ros Martin provides an overview of this year’s Finance Act, including reforms to income tax and inheritance tax, the recast carried interest regime, changes to capital allowances and venture capital schemes, and expanded compliance and anti-avoidance provisions.

Kapisha Vyas

Réka Mező

AG Kokott calls for a principled approach to the VAT treatment of transfer pricing adjustments – and questions the legacy of Arcomet, write Kapisha Vyas and Réka Mező (Simmons & Simmons).

Go to page of 60