UK HMRC has launched an open consultation seeking further views on uncertain tax treatment technical guidance. The guidance concerns the requirement for large businesses to notify HMRC of uncertain tax treatments, which is to come into effect from 1 April 2022. This requirement is provided for as part of the Finance (No.2) Bill 2021-22, which is currently pending in the House of Commons.
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Technical consultation: Uncertain Tax Treatment guidance
Summary
We welcome views on the techni…