A tax strategy is a document required to be published annually by businesses which operate in the United Kingdom with a turnover above £200m or a balance sheet above £2 billion.
[1] This requirement is set out in Section 161 of the Finance Act 2016.
[2] A company meeting the turnover or balance sheet thresholds which fails to comply may be fined.
Accountants Ernst and Young estimate that over 2000 UK businesses are affected by this requirement.
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