Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 13 (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 also cover some interesting cases on the taxation of a gain-linked payment from a company to its shareholder and the definitions of “tunnels” and “aqueducts” for capital allowances purposes. Finally, we report on the signing of the UK-San Marino Double Taxation Convention.