Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 22 (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 an interesting case on whether a conforming construction could be applied to certain historical exit charge provisions which applied when a company migrated out of the UK. We also report on HMRC’s publication of draft regulations specifying which assets are to be considered “structural assets” of an insurance company’s long-term business.