Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_reporting_requirement
|
| gptkbp:appliesTo |
2016
large businesses UK companies UK groups, sub-groups, and partnerships |
| gptkbp:enforcedBy |
gptkb:HM_Revenue_&_Customs
|
| gptkbp:introduced |
gptkb:Finance_Act_2016
|
| gptkbp:penalty |
up to £7,500
|
| gptkbp:relatedTo |
UK Corporation Tax
|
| gptkbp:requires |
publication of tax strategy
|
| gptkbp:requiresDisclosureOf |
tax risk management
approach to dealings with HMRC attitude to tax planning level of risk in relation to UK taxation |
| gptkbp:threshold |
turnover above £200 million or balance sheet over £2 billion
|
| gptkbp:bfsParent |
gptkb:T1_General
|
| gptkbp:bfsLayer |
7
|
| https://www.w3.org/2000/01/rdf-schema#label |
Schedule 19
|