Dbriefs webcast
UK tax focus series
Aired 14 May 2025
Host: Judith Daykin, Alice Kirkpatrick
Presenters: Alice Kirkpatrick, Jodie Burley
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As businesses expand, efficient cash management becomes paramount. Cash pooling offers a centralised approach to optimise liquidity. An ever-growing range of banking products in the market means that implementing a cash pooling solution is increasingly accessible. At the same time tax authorities are applying more scrutiny of the tax treatment of those arrangements. Our specialists will talk to best practices for managing UK tax risks associated with cash pools. We’ll discuss:
- Common cash pooling structures and the key UK tax and transfer pricing matters not to lose sight of.
- The importance of a proper transfer pricing analysis addressing pricing, header remuneration and substance.
- Broader UK corporation tax considerations, with a focus on prevailing market themes, including the importance of withholding tax compliance.
- What UK tax authorities will expect businesses to be documenting.
Has your business considered the tax and transfer pricing impacts of its cash management strategy?