Policy paper

Tax administration: large businesses transparency strategy

This applies to the 2,000 or so largest businesses in the UK.

• From: HM Revenue & Customs
• Published: 9 December 2015

Documents

Tax administration: large businesses transparency strategy

HTML

Draft clause 65

PDF, 148 KB, 14 pages

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Draft explanatory notes clause 65

PDF, 88.9 KB, 4 pages

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Details

This legislation will introduce a requirement for all large businesses to publish an annual tax strategy, in so far as it relate to UK activities, approved by the business’s executive board.

Published 9 December 2015