Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 12 (2024)

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 on the deductibility of provisions for future pensions payments, the application of certain grandfathering rules to carried interest arrangements and the proper approach to the IR35 rules. The OECD has also published consolidated commentary on Pillar 2, and HMRC has published a manual of VAT tertiary legislation.