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United Kingdom - Voluntary Payment of Taxes and Voluntary Adjustments of Transfer Prices: Some Observations Following Recent Events in the United Kingdom and Beyond

United Kingdom
J. Hawkes
International Transfer Pricing Journal, 2013 (Volume 20), No 3
3 May 2013
The current international tax climate is high on the political agenda. Public pressure and possible consumer actions may lead to voluntary payments of corporate income taxes. Sometimes tax authorities morally appeal to companies and individuals to make tax payments also where the statute of limitations has expired. At other times tax authorities make repayments of taxes on the basis of hardship considerations. The present survey of the International Transfer Pricing Journal will focus on the phenomenon of voluntary payment of taxes and voluntary adjustments of transfer prices. Country report on the United Kingdom.
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