HMRC is in the process of updating its guidance on Advance Pricing Agreements (SP3/99) and Mutual Agreement Procedure and Arbitration (Tax Bulletins 25 and 31). HMRC expects to finalise the new guidance in the form of statements of practice by the end of November 2010.
Copies of the draft statements of practice are available on request from Ashley Culpin (tel: 020 7147 0271). Comments on the drafts are invited by 29 October 2010. Further information is available on the HMRC clearances and approvals page (www.lexisurl.com/CAP).
HMRC is in the process of updating its guidance on Advance Pricing Agreements (SP3/99) and Mutual Agreement Procedure and Arbitration (Tax Bulletins 25 and 31). HMRC expects to finalise the new guidance in the form of statements of practice by the end of November 2010.
Copies of the draft statements of practice are available on request from Ashley Culpin (tel: 020 7147 0271). Comments on the drafts are invited by 29 October 2010. Further information is available on the HMRC clearances and approvals page (www.lexisurl.com/CAP).
