Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 17 (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 some interesting cases, including on whether contributions to a remuneration trust under a contractor loan scheme were deductible, a decision on the availability of the exceptional circumstances exemption to the statutory residence test, the VAT treatment of supplies by a SIPP provider and whether a transaction was notifiable under the DOTAS rules. We have also covered the Advocate General’s opinion on the VAT treatment of sub-participation transactions.