Written Question·Treasury·UIN 17982
Multinational Companies: Taxation
Tabled: 13 July 2026
Answered: 16 July 2026
Question
John Glen
Conservative — Salisbury
To ask the Chancellor of the Exchequer, whether she has made an assessment of whether the UK's tax treaty arbitration arrangements allow multinational companies to delay the collection of UK tax in transfer pricing and Diverted Profits Tax disputes; and w
Answer
Dan TomlinsonThere is no special provision or allowance under the UK’s tax treaties for the suspension or deferral of tax payments by multinational companies. For transfer pricing cases, HMRC may suspend collection of the disputed tax while a Mutual Agreement Procedur...
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