Large businesses: update on HMRC's uncertain tax treatment guidance

Published on: 20 August 2021

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Specialist Tax Regulatory Materials

Article summary

Following consultation, the government is introducing new rules on the requirement for large businesses to notify HMRC when they take an uncertain tax position. HMRC has published new guidance on the rules which have been laid out in Draft Finance Bill 2022.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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