INTM483070 - Transfer pricing: operational guidance: working a transfer pricing case: reaching a settlement
Arriving at a settlement
Following changes to HMRC's internal governance arrangements, this page is due to be updated.
Any settlement will be considered in the context of HMRC’s Litigation and Settlement Strategy (LSS); the LSS and its commentary can be found here.
See INTM485120 in relation to reaching a settlement where there are a range of results.