Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 27 (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 the announcement of the upcoming “mini budget” and the continuation of the regulatory capital exemption from the anti-hybrids rules. We have also reported on cases on SEIS relief and entrepreneurs’ relief, and AG opinions on the VAT rules on electronic supplies on online platforms, and on the compatibility of UK cross-border group transfer rules with EU law. Finally, the OTS has launched its review of hybrid and distance working.