Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 7 (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 date of the publication of the spring Finance Bill 2023. There have been interesting cases on when company cars constitute a taxable employee benefit, the VAT treatment of continuous supplies invoiced after the supplier leaves the VAT group, and the validity of Article 9a(1) of the VAT Implementing Regulation in the context of online platforms. Finally, we cover HMRC’s guidance on apportionment of consideration for mixed supplies for VAT purposes.