Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 6 (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 cases relating to an unsuccessful SDLT sub-sale scheme and an unsuccessful film financing scheme. We also report on the Supreme Court’s decision on whether the VAT zero rating for print newspapers extended to pre-2020 digital newspapers. We have covered HMRC’s publication of guidance on the SH03 form in the Stamp Taxes newsletter and HM Treasury’s publication of draft regulations amending the Anti-Money Laundering levy regulations.