On-line
tool: Step 3 - "Small" thresholds failed
The taxpayer you are considering cannot benefit
from the small-sized exemption. However, the
medium-sized
exemption may apply.
Jump to Step 4,
the medium-sized exemption.
Continue with Step 3 here.
If you would like confirmation that your conclusion
is correct, taking
into
account all relevant issues (not all of which could
be included in this
on-line tool) and your own specific circumstances,
we would be pleased
to help. Please contact
Gareth Green.
Click here
to return to step 1 for other taxpayers.
The 'small print'
The
comments on this page and elsewhere on
this website are of a
general nature. It is not
practicable in a general review such as
this
to consider every convolution of the UK
transfer pricing rules or of
any other tax law that may be
relevant. Moreover, these pages
naturally do not take into account the
specific facts relating to any
particular taxpayer. Therefore,
although the guidance in this
website
should give a good indication of the
likely position under the transfer
pricing rules, taxpayers should obtain
professional advice to verify
the position, or carry out their own
analysis.
Neither
TPS nor its affiliates
and employees
make any representation regarding the
completeness or accuracy thereof and they
accept no responsibility for
any loss or damage incurred as a result of
any user acting or
refraining from acting upon anything
contained on these pages or upon
its omission therefrom.
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