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Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 2 (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 Royal Assent of the Finance Bill 2022-23. There have been some interesting cases on determining the date of transfer of goodwill from a partnership to a company, whether subsistence expenses were taxable, the pension scheme sanction charge on an unauthorised employer payment, and an appeal regarding interest on bad debt claims. We have also reported on the publication of the UK MDR regulations, and HMRC’s consultation on simplifying R&D tax reliefs. 

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