Arbitrage: practical guidance: case identification and working of enquiries: The arbitrage team in Business, Assets & International
Contact details for the arbitrage team in Business, Assets & International (BAI):
HM Revenue & Customs
Business Assets & International
100 Parliament Street
Telephone: 03000 517495
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 Compliance Manager (CCM) cases the new point of contact for dealing with arbitrage clearance applications (see INTM596550) will be the CCM. For companies in Local Compliance without a CCM, the point of contact will be Margaret Neighbour, International Issues Manager (IIM) in LC.
BAI retain responsibility for all current work on hand at this date. BAI 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.