Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 1 (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 passage of the Finance Bill through Parliament. We have covered an interesting case on when the duty to notify arises under the DOTAS regime. We have also reported on HMRC’s consultation on draft guidance on revisions to R&D tax reliefs, and the publication of draft legislation on the Electricity Generator Levy. Finally, we have covered the Office of Tax Simplification’s report on hybrid and distance working.