Diane Hay, former deputy director, CT & VAT and head of the Transfer Pricing Group at HMRC tells Catherine Snowdon about some of the main difficulties she tackled while at the revenue authority and part of working party 6, offers taxpayers an insight into how transfer pricing cases are selected in the UK and talks about the future of transfer pricing.
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year