Is your IP structure at risk of HMRC investigation?

Profit diversion remains high on HMRC's agenda. As a reminder of this, HMRC have launched a new Profit Diversion Compliance Facility (the PDCF), a voluntary disclosure facility designed to encourage companies to disclose and correct any tax inaccuracies relating to profits diverted out of the UK. IP will be a key focus for the PDCF.

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