OpenLegislation

Division STANDARD FORM FOR THE COMMUNICATION OF INFORMATION (ARTICLE 18(4) OF DIRECTIVE (EU) 2017/1852)

United Kingdom

Original text. Later amendments are not shown.

[To be filled in by the competent authorities of each Member State concerned]

Publication of the final decision

1.

Agreement of the competent authorities to publish the final decision in its entirety

Yes ☐

No ☐

2.

Consent of the affected person(s) to publish the final decision in its entirety

Yes ☐

No ☐

If ‘Yes’ under both 1. and 2.:

a)

Publication of the final decision in its entirety

Text of final decision in its entirety:
If ‘No’ under any of 1. or 2.:

b)

Publication of the abstract of the final decision

(i)

a description of the issue and the subject matter

…

(ii)

date

…

(iii)

tax periods involved

…

(iv)

legal base

…

(v)

industry sector

…

(vi)

a short description of the final outcome

…

(vii)

a description of the method of arbitration used

…
The final decision has been redacted for reasons concerning a trade, business, industrial or professional secret or trade process, or for being contrary to public policy