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Upper Tribunal Tax and Chancery decision of Mr Justice Michael Green & Judge Swami Raghavan on 20 October 2023
How transactions between connected companies should be priced for UK tax purposes.
This collection brings together guidance and associated documents relating to alternative pricing
New laws to be introduced to ban unavoidable hidden fees to force businesses to be upfront with customers
Guidance on alternative pricing methods which may be applied to single source defence contracts
If both the UK and another country charge Inheritance Tax, you could avoid or reclaim the tax through a double taxation convention.
Guide to licensing procedure and other restrictions for export of controlled dual-use items, software and technology, goods for torture and radioactive sources.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
How to use the Mutual Agreement Procedure (MAP) if you believe your company is not being taxed in accordance with a double taxation agreement.
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