On 30 November 2015, HMRC published final guidance on the diverted profits tax (DPT) introduced with effect from 1 April 2015. See here for our earlier commentary on the DPT and the interim HMRC guidance.

As well as adding a number of new examples (and adding to existing examples) as to how DPT might apply to particular scenarios, the final guidance makes a number of additional changes to the original, interim, guidance.

The final guidance can be found here.