Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 35 (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 publication and first reading of the Finance Bill. There have also been interesting cases on when expenses of management are capital in nature, a gilt strip tax avoidance scheme, and the VAT treat of vouchers issued by employers to staff. Finally, we set out the timetable for the closure of the Office of Tax Simplification.