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Iain Whittle

Director | Transfer Pricing Controversy, Tax

Iain is a transfer pricing director in the UK focusing on tax controversy and in particular, HMRC audits, advanced pricing agreements (APA) and mutual agreement procedure (MAP).

Iain joined Deloitte in February 2019 from HMRC, where he previously worked for twenty years.

Iain was a fully qualified Tax Inspector in HMRC with an extensive experience of tax audits across all sizes of businesses and in particular spent the last ten years in transfer pricing.

In addition to leading the transfer pricing aspect of audits into some of the UK’s largest businesses he spent time as a delegated competent authority negotiating APA and MAP agreements with other tax authorities working extensively with the US, China and Denmark.

Iain also represented HMRC at the OECD in the development of country-by-country reporting and the recent updates to transfer pricing documentation.

Since joining Deloitte Iain has supported a wide range of clients through HMRC audits, APA applications and resolving double taxation through MAP, drawing directly from his operational experiences in HMRC.

Iain has extensive experience in collating and reviewing information in relation to transfer pricing issues both in relation to tax authority audits and supporting clients through the Profit Diversion Compliance Facility (PDCF).

Iain advises both clients and colleagues in Deloitte on best practice and approaches to resolving complex transfer pricing audits.