Diverted Profits Tax

In the Autumn Statement of 2014, the Government announced the introduction of the Diverted Profits Tax, designed to counter the use of aggressive tax planning techniques used by multinational enterprises to divert profits from the UK. The legislation was included in the Finance Act 2015, and applies from 1 April 2015.

CTG successfully obtained a charity exemption from the Diverted Profits tax having identified that charities would be inadvertently caught by the legislation.

 

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