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Court Decisions and Recent HMRC Practice

January 1, 2025
Court Decisions and Recent HMRC Practice

Court Decisions and Recent HMRC Practice

Recent UK tribunal and High Court cases reinforce OECD methodology and arm's length results as the UK standard. Courts and HMRC are increasingly penalizing undocumented or inconsistent transfer pricing, especially in high-value disputes.

Source:

HMRC APA Program

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