Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 21 (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 a case on whether the assumption of debt was, in and of itself, a relievable pension contribution. We have also covered HMRC’s consultations on draft regulations on the service of documents to companies for SDLT purposes and on measures to protect customers claiming income tax repayments through repayment agents, and the draft Energy (Oil and Gas) Profits Levy Bill.