Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Management Act 1970 section 30D
Transfer pricing records: carelessness for the purposes of section 30B
Section 30D creates a presumption that errors in partnership statements relating to transfer pricing were caused by carelessness, where the person responsible for the return has failed to keep or provide specified transfer pricing records.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.