HMRC have updated their International Manual, adding paragraphs on “working a transfer pricing case: penalties”.
https://www.gov.uk/hmrc-internal-manuals/international-manual/intm483110
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Advising British Expats is a detailed guide to the tax issues arising for individuals who leave the UK to live and work abroad. Written for accountants and other professional tax advisers, the book also includes commentary on individuals coming to work in the UK.
