Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 3 (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 input VAT incurred by an acquiring company on a reverse takeover and fund raising was recoverable. We also cover a decision on whether disqualifying arrangements were in place preventing EIS relief from being available to investors. Finally, we report on the passage of the Stamp Duty Land Tax (Temporary Relief) Bill through Parliament.