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Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 30 (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 the Autumn Statement delivered by the Chancellor. There have been some interesting cases on the validity of an information notice issued to a taxpayer and on the scope of the tribunal’s jurisdiction in relation to a closure notice. We have covered HMRC’s guidance on reporting rules for digital platforms and on registering for VAT by post. Finally, we report on OECD’s consultation on changes to the commentary on Article 5 of the Model Tax Convention.

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