Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 24 (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 government’s announcement on the 1.5% stamp duty/SDRT charge. There have been some interesting cases on whether the accounts of a taxpayer were GAAP compliant and on whether reservation agreements for the purchase of residential property were options or rights of pre-emption. We cover HMRC’s publication of draft regulations on delaying reporting salary advances, updates to the Code of Governance for resolving tax disputes and on the MDR legislation.