UK: Tax strategy reporting among the top 50 FTSE100 companies

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).