Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 28 (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 HMRC’s publication of draft legislation on interpreting VAT legislation following enactment of the Retained EU Law (Revocation and Reform) Act 2023. We have also covered cases on when an option will be an employment-related security, on whether a DPT notice was unlawful and on the availability of capital allowances on certain windfarm-related expenditure.