In this article, we summarise the amendments to the Diverted Profits Tax legislation that were published in the Finance (No. 3) Bill published on 7 November 2018.
The amendments will have effect from 29 October 2018 and affect companies that are already discussing their arrangements with HMRC or who could potentially be within the scope of DPT.
https://publications.parliament.uk/pa/bills/cbill/2017-2019/0282/18282.pdf
