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We welcome views on the draft regulations for the Transfer Pricing Documentation measure, which supports the measure’s primary legislation.
This measure sets out new transfer pricing documentation requirements for the largest UK businesses to retain, and produce upon request, a master file, local file and summary audit trail.
Who is likely to be affected This measure will primarily affect large…
1 Documentation etc relating to transfer pricing (1) In Part 2 of the TMA…
We’re seeking views on proposals to strengthen the UK’s framework for major companies and the way they are audited.
First published during the 2019 to 2022 Johnson Conservative government
This white paper sets out proposals to strengthen the UK’s framework for major companies and the way they are audited.
The government's position on the ESEF (European Single Electronic Format) Regulation requirements.
The Independent Review of the Financial Reporting Council (FRC) is calling for evidence and information, including specific examples, on the effectiveness of FRC.
First published during the 2016 to 2019 May Conservative government
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