Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 33 (2022)

UK Tax News is a round-up of recent UK tax developments relevant to large businesses.

In this week’s edition we report on the regulations made by Parliament to preserve the regulatory capital exemption for banks from the anti-hybrids rules and the order made to give effect to the new OECD transfer pricing guidelines in the UK. We have also covered a case on the applicability of a 12-month time limit to SDLT repayment claims arising on the non-completion of a substantially performed contract.