Corporate tax responsibility

05 August 2016

In its document “Improving Large Business Tax Compliance” – HMRC proposed various ways to “drive further behavioural change in the large business population”.

This document details the key rules expected to be in place in 2016/2017. These rules promote the “good” behaviour of large companies, focusing on internal processes (clear board oversight and governance) and external communication, demonstrating a transparent commitment to tax compliance.