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Finance Bill 2025–26: UK Transfer Pricing Reforms – What Businesses Need to Know

In late 2025, the UK government introduced significant changes to the transfer pricing framework through the Finance (No. 2) Bill 2025–26. These reforms, which are expected to generally apply to accounting periods beginning...more

UK Budget 2025 - Introduction of an International Controlled Transactions Schedule

Overview - As part of the 2025 Autumn Budget announcements, the UK Government confirmed that it will introduce legislation requiring certain multinational enterprises to file an annual International Controlled Transactions...more

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