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Eingabehilfen

Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 21 (2023)

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

In this week’s edition we report on an interesting case on whether a borrowing as part of an acquisition structure has an unallowable purpose. We also report on a decision on the availability of the exceptional circumstances exemption to the statutory residence test. Finally, we cover HM Treasury’s consultation on the oil and gas fiscal regime review.