1 min read
2017 has been a busy year for tax disputes, both in terms of the scale and number of DPT and transfer pricing enquiries and number of significant court decisions. Whilst litigation concerning the compatibility or otherwise of UK tax law with EU freedoms appears to be declining, the ongoing State aid investigations mean Europe will very much remain on many organisation's radars. Likewise, the challenges of dealing with a new transfer pricing landscape and the evidential standards applied in DPT enquiries mean that both businesses and HMRC will need to commit significant resources and the full set of tax technical and dispute resolution skills in 2018 in order to resolve new and ongoing disputes.
This article was first published in the 15 December edition of Tax Journal.