Schedule 19 of
Finance Act 2016 contains the framework requiring large businesses to publish a tax strategy report. The extent to which the largest 50 companies (by market capitalisation) in the
FTSE100 have published such a report (and, where they have, the nature of its content) is the subject of a report published by
Fair Tax: see
here (
pdf). The report's headline is: "Slow to emerge, poorly executed,
but some examples of excellence". According to the report, 66% of companies had failed to publish online a compliant Tax Strategy at the study's cut off date (30 June 2017).
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