Arbitrage: practical guidance: case identification and working of enquiries: The arbitrage team in CTIAA, Business International
Contact details for the arbitrage team in CTIAA, Business International:
HM Revenue & Customs
100 Parliament Street
Telephone: 020 7147 2711
In August 2010, responsibility for certain aspects of arbitrage work previously undertaken by Business International was transferred to the operational units in Large Business Service (LBS) and Local Compliance (Large & Complex) (LC). For all Customer Relationship Manager (CRM) cases the new point of contact for dealing with arbitrage clearance applications (see INTM596550) will be the CRM. For companies in Local Compliance without a CRM, the point of contact will be Margaret Neighbour, International Issues Manager (IIM) in LC.
CTIAA retain responsibility for all current work on hand at this date. CTIAA also retain responsibility for all work within the High Risk Corporates Programme and the Managing Corporate Risk Programme, the issue of Notices (see INTM596510) directing that the arbitrage legislation will apply, preliminary work on disclosures under the Avoidance Disclosure Regime, and will continue to offer technical support in connection with the workings of the arbitrage legislation and the running of enquiries into the returns of companies to which the arbitrage legislation is applicable.
Arbitrage is not within the transfer pricing governance structure.