Paula Ruffell

Paula Ruffell

Paula Ruffell is a Solicitor and Senior Manager in EY’s Tax Controversy and Risk Management team. An ex-HMRC Solicitor, she specialises in resolving HMRC and cross border tax controversy and advising clients on best practice risk management procedures to prevent disputes arising.

UK transfer pricing section 147: the arm's length principle
21 October 2022

This article considers the operation of TIOPA 2010 s 147 in UK transfer pricing enquiries and questions the validity of the common use of the interquartile range and transfer pricing adjustments made ‘within the range’.

Aude Delechat-Patel and  Paula Ruffell provide guidance on achieving relief from transfer pricing double taxation
Transfer pricing

Aude Delechat-Patel and Paula Ruffell provide guidance on achieving relief from transfer pricing double taxation