Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 14 (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 publication of the revised Finance Bill which includes amendments agreed in the House of Commons committee stage. We also cover an interesting case on whether interest payable under a funding arrangement which consisted of a series of short loans was subject to UK withholding tax. Finally, we report on HMRC’s publication of a new version of the DTTP1 form for DTTP renewal.