See ¶59-588 for definitions applying to the requirement to publish tax strategies.

Overview

For financial years beginning on or after 15 September 2016, all qualifying groups, companies, partnerships and permanent establishments must publish online a tax strategy, in relation to UK taxation. Non-publication or incomplete content can lead to a penalty (FA 2016, s. 161 and Sch. 19, Pt. 2).

Businesses required to publish their tax strategy

The requirement to publish a tax strategy applies to:

(1)a UK ‘qualifying group’;

(2)a UK sub-group of a foreign ‘qualifying group’;

(3)a UK ‘qualifying company’; and

(4)a ‘qualifying partnership’.

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